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TaxReply India Pvt Ltd
Translate by TaxGPT: 

ANONYMOUS vs. M/S. ARYAN HOMETEC 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

ANONYMOUS
Respondent M/S. ARYAN HOMETEC PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Aug 24, 2020
Order No.

54/2020

Citation

2020(8) TAXREPLY 3279
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ORDER

1. The present Report dated 31.01.2020 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, who has sought anonymity, 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 “Aryan Founttain Square”, Attiblele-Surajpura Road, Bengaluru and had alleged that the Respondent had included VAT and Service Tax in the MRP of the flat at the time of booking and demanded 12% GST on the pending amount which had resulted in double taxation, whereas the Respondent was actually required to pass on the benefit of ITC for the construction done after the GST implementation which he ....

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