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SAURABH KUMAR vs. PAREENA INFRASTRUCTURE PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Tarun Arora
Res. Counsel
---

Petitioner / Applicant

SAURABH KUMAR

Respondent PAREENA INFRASTRUCTURE PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Aug 16, 2022
Order No.

58/2022

Citation

2022(8) TAXREPLY 8401
Original Order
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ORDER

ORDER The Standing Committee on Anti-profiteering, referred an Application filed by Shri Saurabh Kumar. Infinity Tower-II, 4th floor. DLF Cyber city, Phase-II. Scctor-25A, Gurugram-22002 to Director General of Anti-Profiteering (DGAP) alleging profiteering by M/s Pareena Infrastructure Pvt. Ltd., C-7A, 2nd Floor Omax City Centre Mall Sohna Road, Sector-49. Gurugram, Haryana-122002 in respect of purchase of flat in project Laxmi apartment Sector-49, Dwarka Expressway, Gurugram, Haryana. The Applicant alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the price of flat. 2. The Authority had issued an interim Order No. 24/2020, dated 19-11-2020, on the subject matter. The Authority vide this L.O. has directed DGAP to further investigate the person case under rule 133 (4) of the CGST Rule, on the following issues:- a.  The claim of the Respondent that he has passed on the ITC benefit amounting t....

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