Section 171 (1) of the CGST Act

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Anti-Profiteering Clause – A Boon or Bane
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Prestige Estates guilty in not passing right amount of ITC to homebuyers: NAA imposes penalty u/s 171 (3A) [Read Order]
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NAA - Theco India - GST rate reduction benefit - Taxscan
NAA finds Theco India guilty of denying GST rate reduction benefit to the recipients [Read Order]
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