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SH. SHASHANK THAKAR AND OTHERS vs. M/S. ALTON BUILDTECH INDIA PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Vishal Agarwal
Tuhina
Naveen Kumar Mittal

Petitioner / Applicant

SH. SHASHANK THAKAR AND OTHERS

Respondent M/S. ALTON BUILDTECH INDIA PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Oct 16, 2020
Order No.

65/2020

Citation

2020(10) TAXREPLY 3476

Original Order
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ORDER

1. A Report dated 14.06.2019 was received from the Applicant No. 6 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the Report were that the Applicant No. 1 to 3 had filed applications before the Haryana State Screening Committee on Anti-profiteering and the Applicant No. 4 and 5 had filed applications before the Standing Committee on Anti-profiteering, under Rule 128 of the CGST Rules, 2017 and submitted that they had purchased flats in the Respondentโ€™s project โ€œAanganโ€ and alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to them by way of commensurate reduction in prices of the flats, in terms of Section 171 (1) of the CGST Act, 2017. The Haryana State Screening Committee on Anti-profiteering on prima facie having satisfied itself that the Respondent had not passed on the benefit of ITC had forwarde....

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