Buyer of 3BHK Flat Denied Tax Benefits as Seller Violates Section 171 of CGST Act, 2017 by Not Reducing Prices.

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....Profiteering - purchase of a 3BHK Flat in “Aparna Serene Park” - the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as he has not passed on the above benefit to his customers by commensurate reduction in the prices of the flats. - NAPA....