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VISHAL GARG, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER vs. JMD LIMITED
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

VISHAL GARG, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER
Respondent JMD LIMITED
Court

NAA (National Anti Profiteering Authority)

Date May 13, 2022
Order No.

13/2022

Citation

2022(5) TAXREPLY 5840
Original Order
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ORDER

The present Report dated 26.08.2021 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation, under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Applicant No. 1 had filed an application under Rule 128 (1) of the CGST Rules, 2017 against the Respondent alleging profiteering in respect of construction service supplied by him. The Applicant No. 1 had stated that he had purchased a flat in the Respondent's project “JMD IMPERIAL SUITES” and had alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the price on implementation of GST w.e.f. 01.07.2017, in terms of Section 171 of the CGST Act, 2017. 2. The DGAP has stated that the aforesaid reference was examined by the Standing Committee on Anti-profiteering, the minutes of which were received by the D....

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