https://www.taxtmi.com/caselaws?id=308881 NAPA held that developer failed to pass on ITC benefits of Rs. 1,45,28,245/- to flat buyers in violation of Section 171 CGST Act, 2017. Authority ordered developer to refund profiteered amount with 18% interest from collection date. Penalty under Section 171(3A) not imposed as provision wasn't operational during violation period (01.07.2017-31.03.2019). NAPA directed DGAP to investigate other projects by same developer for potential profiteering violations. en-us Mon, 22 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308881 NAPA held that developer failed to pass on ITC benefits of Rs. 1,45,28,245/- to flat buyers in violation of Section 171 CGST Act, 2017. Authority ordered developer to refund profiteered amount with 18% interest from collection date. Penalty under Section 171(3A) not imposed as provision wasn't operational during violation period (01.07.2017-31.03.2019). NAPA directed DGAP to investigate other projects by same developer for potential profiteering violations. Case-Laws GST Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308881