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DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHERS vs. NANI RESORTS AND FLORICULTURE PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHERS
Respondent NANI RESORTS AND FLORICULTURE PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Jul 28, 2022
Order No.

49/2022

Citation

2022(7) TAXREPLY 6263
Original Order
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ORDER

ORDER 1. The present Report dated 28.08.2020 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the DGAP was directed by Order No. 52/2019 dated 21.10.2019 passed by this Authority under rule 133(5) of the Central Goods and Services Tax Rules, 2017 in the matter of Sandeep Kumar & Ors versus M/s Nani Resorts and Floriculture Pvt. Ltd., to conduct investigation to find out whether the Respondent had availed the benefit of Input Tax Credit (ITC) which was required to be passed on to the eligible recipients as per the provisions of section 171 (1) of the Central Goods & Service Tax (CGST) Act, 2017 in respect of three other projects namely ROF Aalayas of 5 Acres, Sector-102, Gurugram, ROF Aalayas Phase-II, Sector-102, Gurugram and “ROF” Amaltas, Sector-92, Gurugram. ....

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