Developer of "Paramount Emotions" in Greater Noida penalized for not passing tax credit benefits under CGST Act, Section 171.

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....Profiteering - project “Paramount Emotions” situated in GH-05A, Sector 1, Greater Noida - benefit of Input tax credit not passed on - reduction in the price of flat - section 171 of CGST Act, 2017 - assessee has apparently committed an offence u/s 171 (3 A) of the CGST Act, 2017 and therefore, he is liable for imposition of penalty - NAPA....