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SHRI JAI PRAKASH GARG vs. M/S ADARSH THOUGHT WORKS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

SHRI JAI PRAKASH GARG
Respondent M/S ADARSH THOUGHT WORKS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 10, 2020
Order No.

39/2020

Citation

2020(7) TAXREPLY 2695
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ORDER

1. The Present Report dated 10.12.2019, has been received from the Applicant No. 2 i.e. the Director General of Asti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 in which it has been stated that an application dated 12.08.2018 was filed before the Rajasthan State Screening Committee on Anti-profiteering under Rule 128 (2) of the CGST Rules, 2017, by the Applicant No. 1 alleging profiteering by the Respondent in respect of purchase of a flat in the project “Sky Terraces situated at V.T, Road, Mansarovar, Jaipur, from the Respondent. The Applicant No. 1 alleged that the Respondent had not passed on the benefit of ITC by way of commensurate reduction in the price of the flat, on implementation of GST w.e.f. 01.07.2017. 2. The DGAP has submitted that the Rajasthan State Screening Committee on Anti-profiteering has examined the above application in its meeting held on 30.04.2019 and observed that the benefit of ITC had not b....

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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

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GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

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Taxpayers have a choice to pay tax either, as per -  

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28 May

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