NAA: Upholds profiteering, PLC & other charges, separately charged, not includible in 'sale consideration'

NAA upholds a case of profiteering against Builder or not passing benefit of additional ITC of 5.42% (6.89% - 1.47%) of his turnover accrued in post-GST period to flat buyers; Finds the contention of the Respondent that the PLC and other charges formed integral part of sale consideration of flats and the same should have been taken in sale consideration, to be ‘frivolous’ while noting that said charges are being separately charged by Respondent; Moreover, Respondent�...