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MOHIT ARORA, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. LODHA DEVELOPERS LTD AND OTHER
(National Anti Profiteering Authority)

Hon'ble Judges:

B. N. SHARMA
J. C. CHAUHAN
AMAND SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

MOHIT ARORA, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent LODHA DEVELOPERS LTD AND OTHER
Court

NAA (National Anti Profiteering Authority)

Date Dec 11, 2020
Order No.

96/2020

Citation

2020(12) TAXREPLY 5424
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ORDER

1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 28.11.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of input tax credit (ITC) in respect of the flat No. 704, Building-2, Lodha Eternis, Andheri East Mumbai, in “Lodha Eternis” Project of the Respondent on introduction of the GST w.e.f. 01.07.2017, as per the provisions of Section 171 (1) of the CGST Act, 2017. Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of ITC to the above Applicant and other buyers amounting to ₹ 1,90,04,456/- pertaining to the period from 01.07.2017 to 31.08.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the ....

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