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SANTOSH KUMARI AND OTHERS vs. ASTER INFRAHOME PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B. N. SHARMA
J. C. CHAUHAN
AMAND SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SANTOSH KUMARI AND OTHERS
Respondent ASTER INFRAHOME PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 11, 2020
Order No.

87/2020

Citation

2020(12) TAXREPLY 5415
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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 28.02.2019, 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 Applicants No. 1 to 12 and found that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicants as well as other home buyers who had purchased Flats in his Project “Green Court”, 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 ITC to the above buyers amounting to ₹ 5,30,34,074/-, pertaining to the period w.e.f. 01.07.2017 to 31.08.2018 and thus had indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authority after careful consideration of....

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