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DINESH JAIN & MS. MADHU JAIN AND OTHERS vs. SANGHVI PREMISES PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Dinesh Jain
Manoj Singh
Res. Counsel
Yashwant Gupta
Piyush

Petitioner / Applicant

DINESH JAIN & MS. MADHU JAIN AND OTHERS
Respondent SANGHVI PREMISES PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 26, 2022
Order No.

48/2022

Citation

2022(7) TAXREPLY 6198
Original Order
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ORDER

ORDER 1. The Present report dated 23.02.2021 had been received by the Authority from the Applicant No. 2, i.e. the Director General of Anti-Profiteering after a detailed investigation under Rule 129(6) of the CGST Rules, 2017. The brief facts if the case was that the Standing Committee on Anti-profiteering, received an Application under Rule 128 of the CGST Rules, 2017 (hereinafter referred to as “the Rules”). filed by Applicant No. 1 alleging profiteering in respect of construction service supplied by the Respondent. The Applicant No. 1 alleged that the Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in the price of the Flat No. B-1601 purchased from the Respondent in the Respondent’s project “Sanghvi Solitaire”. situated at Borivali, Maharashtra in terms of Section 171 of the CGST Act, 2017. 2. The DGAP in his Investigation Report dated 23.02.2021, has inter-alia, submitted as under:- 2.1 The aforesa....

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