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PARVEEN KUMAR BANSAL, DIRECTOR-GENERAL OF ANTI-PROFITEERING AND OTHERS vs. STERNAL BUILDCON PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Parveen Kumar Bansal
Res. Counsel
---

Petitioner / Applicant

PARVEEN KUMAR BANSAL, DIRECTOR-GENERAL OF ANTI-PROFITEERING AND OTHERS
Respondent STERNAL BUILDCON PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jun 22, 2022
Order No.

25/2022

Citation

2022(6) TAXREPLY 5961
Original Order
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ORDER

1. The National Anti-Profiteering Authority (NAA) vide Interim Order No. 28/2020 dated 27.11.2020 in this matter had passed the following order:- “21. We have carefully considered the Report furnished by the DGAP, the submissions made by the Respondent and the other material placed on record. On examining the various submissions, the observations of this Authority are as follows:- a) The DGAP, in Para 16 of his report, has stated that the Respondent had entered into an agreement with the Contractor for the construction of Residential Units on 31.08.2017 and the construction activities commenced on 10.09.2017 and the draw of the flats was held on 18.09.2017. Therefore, the DGAP has concluded that the Residential project i.e. 'The Serenas' of the Respondent was launched in the post-GST regime and there was no price history of the residential units sold in the pre-GST regime which could be compared with the post-GST base price to establish whether there ....

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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).