GST: Penalty proceedings initiated against builder for not passing on benefit of ITC to buyers of flats in contravention of provisions of section 171(1) were to be set aside as penalty provisions came into existence from 1-1-2020 and, were not in existence when builder had violated provisions of section 171(1)GST: Penalty proceedings initiated against builder for not passing on benefit of ITC to buyers of flats in contravention of provisions of section 171(1) were to be set aside as penalty provisions came into existence from 1-1-2020 and, were not in existence when builder had violated provisions of section 171(1)www.taxmann.com Latest Case LawsRead More
