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SPARSH CHOWDHARY & OTHERS vs. PEARLITE REAL PROPERTIES PRIVATE LIMITED
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
SANGEETA VERMA
BHAGWANT SINGH BISHNOI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SPARSH CHOWDHARY & OTHERS
Respondent PEARLITE REAL PROPERTIES PRIVATE LIMITED
Court

NAA (National Anti Profiteering Authority)

Date Aug 22, 2023
Order No.

15/2023

Citation

2023(8) TAXREPLY 8479
Original Order
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ORDER

ORDER 1. The Present Report dated 28.03.2022 had been received by the erstwhile National Anti-profiteering Authority (hereinafter referred to as “NAA”) from the Director General of Anti-Profiteering (hereinafter referred to as “DGAP”) after investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. 2. The DGAP vide the above said Report dated 28.03.2022 had inter-alia stated the following: - i. The Applicant No. 1 alleged that the Respondent had not passed on the benefit of ITC to him in terms of the Section 171 of the CGST Act, 2017 by way of commensurate reduction in the price in the Respondent’s project “Godrej Elements”. ii. On receipt of the reference from the Standing Committee on Anti-profiteering, a Notice of Initiation of Investigation under Rule 129 of the Rules was issued by the Director General of Anti-profiteering on 16.09.2021, calling upon the Respondent to reply as to whet....

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