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GOPINATH DOMBLA, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. NAVKAR ASSOCIATES
(National Anti Profiteering Authority)

Hon'ble Judges:

B. N. SHARMA
J. C. CHAUHAN
AMAND SHAH
Pet. Counsel
---
Res. Counsel
Santosh Dhoka

Petitioner / Applicant

GOPINATH DOMBLA, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent NAVKAR ASSOCIATES
Court

NAA (National Anti Profiteering Authority)

Date Dec 10, 2020
Order No.

84/2020

Citation

2020(12) TAXREPLY 5412
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ORDER

1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 07.06.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant who had purchased Flat in his Project “Navkar Darshan”, as per the provisions of Section 171 (1) of the CGST Act, 2017. Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of ITC to the above Applicant and other buyers amounting to ₹ 5,83,593/-, pertaining to the period w.e.f. 01.07.2017 to 31.12.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authority after careful consideration of the Report dated ....

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