https://www.taxtmi.com/caselaws?id=424512 NAPA found respondent builder contravened Section 171 of CGST Act by not passing input tax credit benefits to flat buyers. Respondent profiteered Rs.2,86,32,474 during July 2017-March 2019, though Rs.1,88,56,367 was already passed to 772 buyers. Authority ordered respondent to refund specific amounts to individual applicants ranging from Rs.27,510 to Rs.71,868 plus Rs.2,80,46,934 to other buyers with 18% interest within three months. Commissioners directed to monitor compliance under DGAP supervision. en-us Fri, 24 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424512 NAPA found respondent builder contravened Section 171 of CGST Act by not passing input tax credit benefits to flat buyers. Respondent profiteered Rs.2,86,32,474 during July 2017-March 2019, though Rs.1,88,56,367 was already passed to 772 buyers. Authority ordered respondent to refund specific amounts to individual applicants ranging from Rs.27,510 to Rs.71,868 plus Rs.2,80,46,934 to other buyers with 18% interest within three months. Commissioners directed to monitor compliance under DGAP supervision. Case-Laws GST Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424512