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GAJENDER SINGH AND OTHERS vs. HAAMID REAL ESTATE PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

AMEND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Manoj Singh
Res. Counsel
Vishal Gill

Petitioner / Applicant

GAJENDER SINGH AND OTHERS

Respondent HAAMID REAL ESTATE PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Jul 20, 2022
Order No.

39/2022

Citation

2022(7) TAXREPLY 6159

Original Order
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ORDER

ORDER 1. The Present Report dated 26.02.2021 had been received from the Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017 (Rules). The brief facts of the present are that the Applicant No. 1 has alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the price of the Unit No. 8-173 purchased by him from the Respondent in the project “The Peaceful Homes” being executed in Gurgaon, on introduction of Goods & Service Tax (GST) w.e.f. 01.07,2017, in terms of Section 171 of the CGST Act, 2017. 2. Vide the above mentioned Report dated 26.02.2021, the DGAP had stated that:- a. The aforesaid application was examined by the Standing Committee on Anti-profiteering and upon being prima facie satisfied that the Respondent has not passed on the benefit of ITC, the same was....

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