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DHIRAJ SHETTY vs. BHAGWATI INFRA
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
HITESH SHAH
Pet. Counsel
Dhiraj Shetty
Res. Counsel
Bharat Raichandani
Rishab Jain
Deepak Khokhar

Petitioner / Applicant

DHIRAJ SHETTY
Respondent BHAGWATI INFRA
Court

NAA (National Anti Profiteering Authority)

Date Sep 2, 2022
Order No.

68/2022

Citation

2022(9) TAXREPLY 8405
Original Order
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ORDER

ORDER The instant Report dated 04.11.2020, has been furnished by the Applicant No. 2 i.e. Director General of Anti-Profiteering (DGAP) under Rule 129(6) of the Central Goods and Services Tax Rules, 2017. The brief facts of the present case, are that a reference was received by the DGAP from the Standing Committee on Anti-profiteering on 09.10.2019 to conduct a detailed investigation in respect of an application filed under Rule 128 of the Central Goods and Services Tax Rules, 2017 alleging profiteering by the Respondent in respect of purchase of a flat in the Respondent’s project “Bhagwati Eminence”, situated at Plot 7/7A, Sector-13, Nerul, Navi Mumbai. The Applicant No. 1 alleged that the Respondent had not passed on the commensurate benefit of input tax credit (ITC) to him by way of commensurate reduction in price against payments due to him. The Applicant No. 1 also stated that on raising concern to the Respondent, he was informed that already a discount of ....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

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PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).