https://www.taxtmi.com/caselaws?id=303018 NAPA directed further reinvestigation under Section 171 of the CGST Act where the record showed discrepancies between turnover and input tax credit figures and the DGAP had examined only one block of a larger project. The Authority considered it necessary to verify whether the additional ITC benefit had been passed on across the entire project and whether the project-wise RERA registration, accounting, and bank-account requirements were complied with. The matter was sent back for fresh examination and the alleged profiteering quantum was to be recomputed after further inquiry, with no final adjudication on the existing record. en-us Fri, 11 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303018 NAPA directed further reinvestigation under Section 171 of the CGST Act where the record showed discrepancies between turnover and input tax credit figures and the DGAP had examined only one block of a larger project. The Authority considered it necessary to verify whether the additional ITC benefit had been passed on across the entire project and whether the project-wise RERA registration, accounting, and bank-account requirements were complied with. The matter was sent back for fresh examination and the alleged profiteering quantum was to be recomputed after further inquiry, with no final adjudication on the existing record. Case-Laws GST Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303018