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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS vs. PARAMOUNT PROPBUILT PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Sachin Kodnani
COUNSEL
Vidit Agarwal
Vinod Dua
Ram Bachan Singh

Petitioner / Applicant

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

Respondent PARAMOUNT PROPBUILT PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Sep 26, 2019
Order No.

47/2019

TR Citation 2019 (9) TR 1049
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ORDER

1. The present Report dated 02.04.2019 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 the Applicant No. 1 had filed a complaint on 19.06.2018 before the Uttar Pradesh State Screening Committee on Anti-profiteering, under Rule 128 of the CGST Rules, 2017 in which he had alleged that he had booked a flat, in the Respondent’s project “Paramount Emotions” situated in GH-05A, Sector 1, Greater Noida and the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the price of the flat, on introduction of the Goods & Services Tax (GST) w.e.f. 01.07.2017. The Uttar Pradesh State Screening Committee on Anti-profiteering on prima facie having satisfied itself that the Respondent had not passed on the benefit of ITC had....
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