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NIRANJAN SWAIN, DIRECTOR-GENERAL OF ANTI-PROFITEERING INDIRECT TAXES & CUSTOMS vs. LIC HFL CARE HOMES LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Niranjan Swain
Lal Bahadur
Res. Counsel
Dinesh Agrawal
Pranay Sahay

Petitioner / Applicant

NIRANJAN SWAIN, DIRECTOR-GENERAL OF ANTI-PROFITEERING INDIRECT TAXES & CUSTOMS
Respondent LIC HFL CARE HOMES LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jun 20, 2022
Order No.

22/2022

Citation

2022(6) TAXREPLY 5958
Original Order
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ORDER

1. The Present Report dated 28.01.2021 has been received from 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 (Rules). The brief facts of the case are that the Standing Committee on Anti-profiteering, after being prima facie satisfied, had forwarded the complaint filed under Rule 128 of the CGST Rules, 2017 by Applicant No. 1 alleging profiteering by the Respondent in respect of the purchase of Flat no. 605 of Block No. A-3 in the project “Jeevan Ananda”, situated at Plot Bhubaneswar, Mouja Aiginia, Khandagiri, Bhubaneswar, Khurda District. Applicant No. 1 has alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in prices and charged GST @12% on the demand raised post-GST. Applicant No. 1 had further alleged that he was allotted an under-construction flat on 18.08.2011 and ....

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