https://www.taxtmi.com/caselaws?id=425718 NAPA found respondent construction service provider guilty of profiteering by not passing Input Tax Credit benefits to home buyers, violating section 171 CGST Act. Authority ordered refund of Rs. 20,57,207 profiteered amount from 1061 buyers during July 2017-April 2020, plus 18% interest from profiteering date until payment. Respondent directed to issue penalty notice under section 171(3A) for January-April 2020 period. Application disposed of within prescribed limitation period. en-us Tue, 19 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425718 NAPA found respondent construction service provider guilty of profiteering by not passing Input Tax Credit benefits to home buyers, violating section 171 CGST Act. Authority ordered refund of Rs. 20,57,207 profiteered amount from 1061 buyers during July 2017-April 2020, plus 18% interest from profiteering date until payment. Respondent directed to issue penalty notice under section 171(3A) for January-April 2020 period. Application disposed of within prescribed limitation period. Case-Laws GST Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425718