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VIVEK GUPTA & OTHERS vs. MAHESHWARI INFRATECH PVT LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

VIVEK GUPTA & OTHERS
Respondent MAHESHWARI INFRATECH PVT LTD.
Court

NAA (National Anti Profiteering Authority)

Date Sep 30, 2022
Order No.

79/2022

Citation

2022(9) TAXREPLY 8416
Original Order
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ORDER

REPORT 1. The Present Report dated 29.10.2020 had been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 133(4) of the Central Goods & Services Tax (CGST) Rules, 2017, in the case of M/s Maheshwari Infratech Pvt Ltd., A-6, Ground Floor, Yojna Vihar, Delhi-110092, in response to the Authority’s I.O. No. 16/2020 dated 20.04.2020 wherein the DGAP’s Report dated 24.09.2019 was referred back to reinvestigate the case under Rule 133 (4) of the Central Goods and Service Tax Rules, 2017 and directed the DGAP to further investigate the present case on the following issues: i) Whether the ITC amounting to Rs. 1,77,50,478/- had been blocked by the State GST authorities on 28.03.2019. ii) Whether the above amount of ITC should be taken in to account while computing the profiteered amount during the period from 01.07.2017 to 31.03.2019. iii) Whether the Respondent had passed on the benefit of Rs. 9,61,130/- as ITC b....

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