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DIRECTOR GENERAL OF ANTI-PROFITEERING vs. SJP HOTEL & RESORTS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING
Respondent SJP HOTEL & RESORTS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 26, 2023
Order No.

06/2023

Citation

2023(7) TAXREPLY 8485
Original Order
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ORDER

ORDER 1. The present Report dated 30.08.2022 has been received from the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 133 (5) of the Central Goods & Tax (CGST) Rules, 2017. The brief facts of the case are that the erstwhile National Anti-Profiteering Authority (NAA) in the case of M/s SJP Hotel & Resorts Pvt. Ltd. had confirmed profiteered amount of Rs. 6,87,58,685/- in respect of the project “Migsun Wynn” vide its Order. No. 46/2022 dated 26.07.2022. Vide Para-28 of the above Order, the NAA in terms of Rule 133 (5) of the CGST Rules, 2017, had directed the DGAP to conduct investigation in respect of all other projects of the Respondent under the same GST Registration No. which had not yet been investigated from the perspective of the Section 171 of the CGST Act, 2017 and submit complete investigation Report to the Authority for determination whether the Respondent is liable to pass on the benefit of ITC in respec....

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