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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES AND CUSTOMS vs. SHREE INFRA
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES AND CUSTOMS
Respondent SHREE INFRA
Court

NAA (National Anti Profiteering Authority)

Date Oct 21, 2019
Order No.

51/2019

Citation

2019(10) TAXREPLY 1052
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 Gujarat State Screening Committee on Anti-profiteering. The above Applicant had alleged that the Respondent had not passed on the benefit of input tax credit by way of commensurate reduction in price in respect of purchase of two flats bearing Nos. H/1/702 and H/1/802 in the Respondent's project “River View Heights”. 2. The Gujarat State Screening Committee forwarded the said application to the Standing Committee on Anti-profiteering for further action which was examined by the Standing Committee on Anti-Profiteering, in its meeting held on 08.10.2018, whereby it was decided to forward the same to the DGAP, to conduct a detailed investigation in the matter. 3. The DGAP after completing the investigation has submitted his report under Rule 129 (6) of CGST Rules, 2017 o....

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