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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. CONSCIENT INFRASTRUCTURE PVT LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Amit Srivastava
Res. Counsel
Ajay Gupta

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent CONSCIENT INFRASTRUCTURE PVT LTD.
Court

NAA (National Anti Profiteering Authority)

Date May 24, 2019
Order No.

33/2019

Citation

2019(5) TAXREPLY 1035
Original Order
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ORDER

1. This Report dated 27.02.2019, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that complaint dated 26.09.2018 was filed before the Standing Committee on Anti-profiteering, by the Applicant No. 1, alleging profiteering by the Respondent in respect of purchase of a flat in the Respondent's project “Habitat-78” situated in Sector-78, Faridabad, Haryana. The above Applicant had alleged that the Respondent had charged 12% GST on the demand raised on 17.04.2018, i.e., after 25.01.2018, when the GST rate was reduced from 12% to 8% in case of affordable housing projects and also that the benefit of Input Tax Credit (ITC) had not been passed on to her by the Respondent by way of commensurate reduction in price. Along with the application, the above Applicant had submitted copies of her correspondences with ....

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