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JAINIL JAYESHBHAI MEHTA vs. SWASTIK HARMONY DEVELOPERS
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
SH. ANIL AGRAWAL
SWETA KAKKAD
Pet. Counsel
Jainil Jayeshbhai Mehta
Kundan Kumar Jha
Diwakar Sharma
Res. Counsel
---

Petitioner / Applicant

JAINIL JAYESHBHAI MEHTA
Respondent SWASTIK HARMONY DEVELOPERS
Court

NAA (National Anti Profiteering Authority)

Date Aug 20, 2024
Order No.

08/2024

Citation

2024(8) TAXREPLY 10609
Original Order
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ORDER

ORDER 1. The present Report dated 10.08.2023 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 of the Central Goods & Service Tax (CGST) Rules, 2017 on an application filed by Applicant No. 1 under Rule 128 of the CGST Rules, 2017 wherein he had alleged that the Respondent had not passed on the benefit of reduction in rate of tax or input tax credit (ITC) to him by way of commensurate reduction in the price of the Flat No. 601 purchased from the Respondent in his project “Swastik Heights”, situated at Ahmedabad, Gujarat in terms of Section 171 of the CGST Act, 2017. He also alleged that the Respondent had not passed on any benefit of ITC till date which was already received by him. He charged GST @ 8% on the base price of 25,00,000/-for the flat and promised to pass on the benefit of ITC at the same time of booking flat in Swastik Heights on 28.02.2019 but after he had received ITC he denied to p....

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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).