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SMT. HONEY MACKER vs. M/S. PIVOTAL INFRASTRUCTURE 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

SMT. HONEY MACKER
Respondent M/S. PIVOTAL INFRASTRUCTURE PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jun 26, 2020
Order No.

35/2020

Citation

2020(6) TAXREPLY 2589
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ORDER

1. The present Report dated 27.12.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that vide her application dated 03.08.2018 filed before the Standing Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent in respect of purchase of Flat in the “Devaan” project of the Respondent situated at Sector-84, Gurgaon-122001. The above Applicant had also alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction in the price of the above flat. The aforesaid reference was considered by the Standing Committee on Anti-profiteering, in its meeting held on 15th May, 2019, wherein it was decided to forward the same to the DGAP to conduct detailed i....

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