Failure to pass Input Tax Credit to 1,104 home buyers u/s 171 CGST; ordered to remit Rs.3.13 crore
Case-Laws
GST
Dominant issue: whether the respondent violated Section 171 CGST by not passing on Input Tax Credit (ITC) benefits. Reasoning: DGAP admitted partial pass-through of ITC (Rs. 91,45,350) but also identified a prima facie computation requiring Rs. 3,12,78,937 to be passed to 1,104 eligible home buyers; despite a reporting error, the authority held the obligation to remit the lar
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