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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. GURUKRIPA DEVELOPERS & INFRASTRUCTURES PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
Rana Ashok Rajneesh
Vivek Gupta
COUNSEL
Satpal Singh

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS

Respondent GURUKRIPA DEVELOPERS & INFRASTRUCTURES PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date May 28, 2019
Order No.

21/2019

Citation 2019(5) TaxReply 1023
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ORDER

1. This Report dated 28.11.2018, has been received from the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Uttar Pradesh State Screening Committee on Anti-profiteering, vide the minutes of its meeting held on 25.04.201d had forwarded an application dated 04.01.2018 filed by the Applicant No. 1 and 2 (here-in-after referred to as the Applicants) to the Standing Committee on Anti-profiteering, under Rule 128 of the CGST Rules, 2017. The Applicants had stated in their complaint that the Respondent had resorted to profiteering in respect of the purchase of Flat No. A701, constructed by the Respondent in his “Vrindavan Yojna Project”, Rae Bareli Road, Lucknow. The Applicants had further alleged that the Respondent had increased the price of the flat after implementation of the Goods & Service Tax (GST) w.e.f. 01.07.2017 and had not passed on the benef....
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