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DIRECTOR GENERAL OF ANTI-PROFITEERING & OTHERS vs. VISHWANATH BUILDERS PROJECTS LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
BHAGWANT SINGH BISHNOI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING & OTHERS

Respondent VISHWANATH BUILDERS PROJECTS LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 31, 2023
Order No.

09/2023

Citation

2023(7) TAXREPLY 8488

Original Order
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ORDER

ORDER 1. The present Report dated 21.02.2023 had been received from the Director General of Anti-Profiteering (hereinafter referred to as the “DGAP”) on 23.02.2023 by the Competition Commission of India (hereinafter referred to as the “Commission”) after a detailed investigation under Rule 133 (5) of the Central Goods & Service Tax (CGST) Rules, 2017 (hereinafter referred to as the “Rules”). The brief facts of the case are that the erstwhile National Anti-Profiteering Authority (hereinafter referred to as the “NAA”) in the case of M/s Vishwanath Builders, 17, N. D. Avenue, Opposite Club 07, Sky City Road, Off S P Ring Road, Shela, Ahmedabad-380058 (hereinafter referred to as “the Respondent”), vide Para-13 of the Order No. 61/2022 dated 26.08.2022 had directed the DGAP to investigate profiteering in relation to projects other than the project “VISHVVANATH SARATHYA” being constructed by the Respondent und....

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