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KARUNAKAR SINGH & OTHERS vs. PRASU INFRABUILD PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
Pet. Counsel
Gaurav Mishra
Sharan Sah
Res. Counsel
---

Petitioner / Applicant

KARUNAKAR SINGH & OTHERS
Respondent PRASU INFRABUILD PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Sep 13, 2022
Order No.

72/2022

Citation

2022(9) TAXREPLY 8409
Original Order
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ORDER

ORDER The present Report dated 29.10.2021 has been received by National Anti-Profiteering Authority (NAA or the Authority) from the Applicant No. 12 i.e. the DGAP after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Standing Committee on Anti-profiteering, received an application under Rule 128 of the CGST Rules, 2017 filed by the Applicant No. 1 alleging profiteering in respect of construction service supplied by the Respondent. The Applicant No. 1 has submitted that he had booked Unit No. 2117 in the Respondent's project “SKA Green Arch”, Greater Noida (West) under Prime Minister Awas Yojana (PMAY) and alleged that the Respondent had charged GST @12%. In his application, the Applicant No.1 also submitted that MRP of the flat had increased and the Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in the price on introductio....

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