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NITESH KUMAR SINGHAL AND OTHER vs. SSBC REAL ESTATE PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Nitesh Singhal
Chirag Yadav
Res. Counsel
Lal Bahadur
Mahender Sharma

Petitioner / Applicant

NITESH KUMAR SINGHAL AND OTHER
Respondent SSBC REAL ESTATE PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Jul 29, 2022
Order No.

53/2022

Citation

2022(7) TAXREPLY 6379
Original Order
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ORDER

The present Report dated 30.12.2020, has been furnished by the Applicant No. 03 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the case are that a reference was received from the Standing Committee on Anti-profiteering on 03.12.2019 to conduct a detailed investigation in respect of applications filed under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 and 2, alleging profiteering by the Respondent in respect of purchase of Flat Nos. 1002 and 1003 in the Respondent's project “The Elegance” situated at Partap Nagar, Jaipur. Both the Applicants alleged that the Respondent had not passed on the full benefit of ITC to them by way of commensurate reduction in prices and charged GST @ 12% on the amount due to them against payments. 2. On receipt of the aforesaid reference from the Standing Committee on Anti-profiteering, th....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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