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MILAN PANKAJ KOTHARI & OTHERS vs. SRI DUTT CONSTRUCTIONS
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

MILAN PANKAJ KOTHARI & OTHERS
Respondent SRI DUTT CONSTRUCTIONS
Court

NAA (National Anti Profiteering Authority)

Date Aug 31, 2022
Order No.

66/2022

Citation

2022(8) TAXREPLY 8404
Original Order
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ORDER

ORDER 1. The present Report dated 29.01.2021 has been received in National Anti- profiteering Authority (NAA) 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 an application was filed before the Maharashtra State Screening Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering by the Respondent in respect of purchase of a Flat No. 343, Wing-D, in the Project “Garden Avenue K-4”, Virar West, Palghar, Maharashtra. The Applicant No. I alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the price. 2. The DGAP in his Report dated 29.01.2021, inter-alia stated that: i. The Maharashtra State Screening Committee on Anti-profiteering examined the said app....

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