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SH. PAVAL ANTONY, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. M/S. SHREE MAHALAKSHMI ENTERPRISES
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Sachin
Res. Counsel
Rupesh Sharma
Manohar Londe

Petitioner / Applicant

SH. PAVAL ANTONY, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent M/S. SHREE MAHALAKSHMI ENTERPRISES
Court

NAA (National Anti Profiteering Authority)

Date Nov 20, 2019
Order No.

58/2019

Citation

2019(11) TAXREPLY 1243
Original Order
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ORDER

ORDER 1. The Present Report dated 18.02.2019 has been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that a complaint dated 30.01.2018 was filed before the Tamil Nadu State Screening Committee on Anti-Profiteering by the Applicant No. 1 alleging profiteering by the Respondent in respect of purchase of a flat in his project “Risington OMR, Karapakkam”. The above Applicant had 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. This complaint was examined and forwarded by the above Committee with its recommendation to the Standing Committee on Anti-profiteering on 29.06.2018 for further action, in terms of Rule 128 (2) of the CGST Rules, 2017. 2. The above complaint was considered by the Standing Committee on Anti-profiteer....

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