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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. ELDECO INFRASTRUCTURE & PROPERTIES LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
R.a Rajneesh
Res. Counsel
Kapil Kumar Sharma
K.kharbanda
Vimal Kumar

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS
Respondent ELDECO INFRASTRUCTURE & PROPERTIES LTD.
Court

NAA (National Anti Profiteering Authority)

Date May 24, 2019
Order No.

34/2019

Citation

2019(5) TAXREPLY 1036
Original Order
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ORDER

1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, an application was filed by the Applicant No. 1 against the Respondent before the Delhi State Screening Committee on Anti-profiteering. The above Applicant had alleged that the Respondent had illegally charged ₹ 10,61 460/- as GST on 90% of the basic sale price and ₹ 44,227/- as Service Tax on 10% of the basic sale price on the sale of a built up house located in “Eldeco Country” project launched by the Respondent in Sonipat, Haryana. It was also alleged that the said ready-to-move-in villa was sold at a base price of ₹ 98,28,312/- at the time of execution of the agreement on 15.07.2017, but the Respondent had charged GST on the base price of ₹ 98,28,312/- and the benefit of input tax credit was not passed on to the Applicant by way of commensurate reduction in price after implementation of GST w.e.f. 01.07.2017. 2. The application was examined by ....

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