^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

MS. PALLAVI GULATI AND SH. ABHIMANYU GULATI vs. PURI CONSTRUCTIONS PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH

Pet. Counsel

Res. Counsel

Petitioner / Applicant	MS. PALLAVI GULATI AND SH. ABHIMANYU GULATI
Respondent	PURI CONSTRUCTIONS PVT. LTD
Court	NAA (National Anti Profiteering Authority)
Date	Aug 19, 2020
Order No.	46/2020
Citation	2020(8) TAXREPLY 3235
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 122

☍

Section 171

☍

Rule 129

☍

Rule 133

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

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 27.08.2018, 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 in respect of the flat purchased by her in the “Anand Vilas” 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 input tax credit to the above Applicant and other buyers amounting to ₹ 1,01,06,773/- pertaining to the period from July, 2017 to June, 2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authori....