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K.B. SREEDEVI DIRECTOR GENERAL OF ANTI-PROFITEERING vs. SIVA RAMA CONSTRUCTIONS
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
---
Res. Counsel
Bukari Babu Mohammed

Petitioner / Applicant

K.B. SREEDEVI DIRECTOR GENERAL OF ANTI-PROFITEERING
Respondent SIVA RAMA CONSTRUCTIONS
Court

NAA (National Anti Profiteering Authority)

Date Aug 31, 2022
Order No.

65/2022

Citation

2022(8) TAXREPLY 8403
Original Order
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ORDER

ORDER 1. The present Report dated 27.01.2021 had been received from the Applicant No. 2 i.e. the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the report were that the Applicant No. 1 had filed an application before the Andhra Pradesh State Screening Committee on Anti-Profiteering under Rule 128 of the CGST Rules,2017 and alleged that Respondent had not passed on the benefit of the input tax credit by way of commensurate reduction in price to the Applicant in respect of the purchase of Flat No. 201 in the Respondent's project “Sal Partha Sreekar Residency”, Marripalem Vuda layout, Visakhapatnam - 530009 in terms of Section 171 of the Central Goods and Services Tax Act, 2017. 2. The DGAP in his Report dated 27.01.2021 inter-alia has stated that:- i. The Andhra Pradesh Screening Committee on Anti-profiteering examined the said appli....

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