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SHRI SURESH KUMAR GUPTA AND OTHERS vs. M/S. NIRALA PROJECTS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Suchi Agrawal
Girish Chan Rajput

Petitioner / Applicant

SHRI SURESH KUMAR GUPTA AND OTHERS
Respondent M/S. NIRALA PROJECTS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Oct 29, 2020
Order No.

67/2020

Citation

2020(10) TAXREPLY 3494
Original Order
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ORDER

1. The brief facts of the present case are that the Applicant No. 7 (here-in-after referred to as the DGAP) vide his Report dated 24.04.2019, 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 6 and found that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant as well as other home buyers who had purchased them in his Project “Nirala Greenshire”, 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 Applicants and other buyers amounting to ₹ 2,88,43,422/, pertaining to the period w.e.f. 01.07.2017 to 31.12.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2.  This Authority a....

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