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KISHORE ARJANDAS UDASI AND OTHERS vs. WHEELABRATOR ALLOY CASTINGS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Kishore Arjandas Udasi
Res. Counsel
Prashant Mallya
Ketan Siddhapura
Nitesh Vaish

Petitioner / Applicant

KISHORE ARJANDAS UDASI AND OTHERS
Respondent WHEELABRATOR ALLOY CASTINGS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 19, 2022
Order No.

38/2022

Citation

2022(7) TAXREPLY 6158
Original Order
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ORDER

ORDER The instant Report dated 31.08.2020, has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 pursuant to the Interim Order No. 01/2020 dated 01.01.2020 of the National Anti-Profiteering Authority (NAA or the Authority) in respect of earlier DGAP's Report dated 26.06.2019. The Authority vide above said Interim Order had directed the DGAP to reinvestigate the matter under Rule 133 (4) of the CGST Rules 2017 on the following grounds/issues:- (i) Whether the Respondent has passed on the benefit of ITC to his buyers as has been claimed through documentary evidence furnished by him during the course of the present proceedings? (ii) In case the Respondent has passed on the ITC benefit then what is the amount of the benefit passed on? (iii) What is the amount of ITC the benefit of which is required to be passed on by the Respondent to his recipients after correct....

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