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TaxReply India Pvt Ltd

Sh. Deepak Kumar Khurana
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

Sh. Deepak Kumar Khurana
Respondent NA
Court

NAA (National Anti Profiteering Authority)

Date Nov 5, 2020
Order No.

71/2020

Citation

2020(11) TAXREPLY 3562
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ORDER

1. The brief facts of the present case are that the Applicant No. 2 (here­in-after referred to as the DGAP) vide his Report dated 25.02.2019. 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 Applicant No. 1 and found that the Respondent had not passed on the benefit of Input Tax Credit in respect of the flat purchased by him in the “Laurel Heights” project of the Respondent on introduction of the GST w.e.f. 01.07.2017, 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 input tax credit to the above Applicant and other buyers amounting to Rs. 99,20.246/-pertaining to the period from 01.07.2017 to 31.08.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2.....

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