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NAA - Benefit of rate reduction was passed on therefore, provision of Sec 171 of CGST Act, 2017 were not contravened.
Kerala State Screening Committee on Anti Profiteering vs. Velbon Vitrified Tiles Pvt. Ltd
(2019) TaxCorp(IDT) 2494 (NAA)
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NAA - Builder has denied the benefit of ITC to the buyers of the flats being constructed. Upholds profiteering.
Director General Anti Profiteering vs. S3 Infra Realty Pvt. Ltd.
(2019) TaxCorp(IDT) 2491 (NAA)
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