The Respondent has denied the benefit of Input Tax Credit( ITC) to the buyers of the flats being constructed by him is in contravention of the provisions of Section 171 (1) of the CGST Act, 2017

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The Respondent has denied the benefit of Input Tax Credit( ITC) to the buyers of the flats being constructed by him is in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 

Smt.-Mamta-Aggarwal-Vs-GLS-Infratech-Pvt.-Ltd.-National-Anti-Profiteering-Authority

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