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NILANG SHASTRI AND OTHERS vs. SWATI REALTY
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Nilang Shastri
Res. Counsel
Sanket Garg
Lal Bahadur

Petitioner / Applicant

NILANG SHASTRI AND OTHERS
Respondent SWATI REALTY
Court

NAA (National Anti Profiteering Authority)

Date Jul 29, 2022
Order No.

52/2022

Citation

2022(7) TAXREPLY 6378
Original Order
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ORDER

ORDER 1. The Present Report dated 27.11.2020 had been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules. 2017. The brief facts of the present case was that a reference was received from the Standing Committee on Anti-Profiteering on 17.07.2020 to the DGAP for conducting a detailed investigation in respect of an application filed by the Applicant No. 1 alleging profiteering by the Respondent in respect of purchase of a Flat in the Respondent's project "Swati Florence", Ahmedabad, Gujarat. The Applicant No. 1 has alleged that the Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in price after the implementation of GST w.e.f. 01.07.2017. 2. The DGAP has stated that receipt of the reference from the Standing Committee on Anti-profiteering, a notice under Rule 129 of the Rules was issued on 04.08.2020. calling upon the ....

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