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JANKI PRASAD PANDEY AND OTHERS vs. MADHYA PRADESH HOUSING AND INFRASTRUCTURE DEVELOPMENT BOARD
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
Pet. Counsel
---
Res. Counsel
Sanjay Tiwari

Petitioner / Applicant

JANKI PRASAD PANDEY AND OTHERS
Respondent MADHYA PRADESH HOUSING AND INFRASTRUCTURE DEVELOPMENT BOARD
Court

NAA (National Anti Profiteering Authority)

Date Sep 30, 2022
Order No.

78/2022

Citation

2022(9) TAXREPLY 8415
Original Order
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ORDER

ORDER 1. The present Report dated 15.12.2021 has been received in National Anti-Profiteering Authority (NAA or Authority) on 17.12.2021 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. The brief facts of the present case are that a reference was received from the Standing Committee on Anti-profiteering on 16.12.2020 under Rule 129 of the CGST Rules, 2017 to conduct a detailed investigation in respect of an application filed by the Applicant No. 1 under Rule 128 of the Rules, alleging that he purchased an EWS House in the Project at Kamayani Nagar at Rau, Indore from the Respondent in May, 2019 and the Respondent charged GST @ 12% from him instead of 1%. 2. The DGAP in his Report dated 15.12.2021, inter-alia stated that i. The said complaint of the Applicant No. 1 was earlier received by the Authority, which was forwarded by Authori....

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