Section 171 CGST

GSTAT Rejects Profiteering Claim; Section 171 Inapplicable to Fully Post-GST Projects The proceedings arose from a complaint filed by homebuyers alleging that Sobha Limited failed to pass on Input Tax Credit (ITC) benefits in respect of a residential project “International City” at Gurugram, in violation of Section 171 of the CGST Act. The Standing Committee…