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

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent SHRIVISION HOMES PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date May 23, 2019
Order No.

32/2019

Citation 2019(5) TaxReply 1034
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ORDER

1. The present Report dated 23.02.2019, has been received from the Applicant No. 5 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 present case are that the Karnataka State Screening Committee on Anti-profiteering, vide the minutes of its meeting held on 29.06 2018 had forwarded an application dated 18.06.2018 filed by the Applicant No. 1 to the Standing Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017. The Applicant No. 1 had stated that the Respondent had resorted to profiteering in respect of supply of construction service related to purchase of Apartment No. 041305, Tower-04, 13th Floor, in the project “Shriram Chirping Woods”, Kasavanahalli Village, Varthur Hobli, Bangalore East Taluk, Bangalore. The Applicant No. 1 had also alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) by w....
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