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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. HORIZON PROJECTS PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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Rana Ashok Rajnish
COUNSEL
Vidyasagar V
A.v.rajan
Rohit Jain

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

Respondent HORIZON PROJECTS PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Nov 15, 2019
Order No.

56/2019

TR Citation 2019 (11) TR 1057
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ORDER

1. This Report dated 10.12.2018, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that vide his application dated 31.05.2018 filed before the Maharashtra State Screening Committee on Anti-profiteering, under Rule 128 (2) of the CGST Rules, 2017 the Applicant No. 1 had alleged profiteering by the Respondent, in respect of purchase of Flat No. 2204 in Tower B2, in the Respondent’s project. “Runwal My City” situated on Diva Manpada Road, Kalyanshil Road, Dombivili, Thane, Maharashtra - 400612. The above Applicant had stated in his application that the benefit of Input Tax Credit (ITC) had not been passed on to him by the Respondent by way of commensurate reduction in the price of the above flat and the Respondent had also charged from him GST 12% w.e.f. 01.07.2017. 2. The Maharash....
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