GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GSTR-9 Manual New

GSTR-9C Manual New

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

@taxreply

Join GST Group 125

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. ELDECO INFRASTRUCTURE & PROPERTIES LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
P
E
T
I
T
I
O
N
E
R
R
E
S
P
O
N
D
E
N
T
COUNSEL
R.a Rajneesh
COUNSEL
Kapil Kumar Sharma
K.kharbanda
Vimal Kumar

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS
Respondent ELDECO INFRASTRUCTURE & PROPERTIES LTD.
Court

NAA (National Anti Profiteering Authority)

Date May 24, 2019
Order No.

34/2019

Citation 2019(5) TaxReply 1036
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

ORDER

1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, an application was filed by the Applicant No. 1 against the Respondent before the Delhi State Screening Committee on Anti-profiteering. The above Applicant had alleged that the Respondent had illegally charged ₹ 10,61 460/- as GST on 90% of the basic sale price and ₹ 44,227/- as Service Tax on 10% of the basic sale price on the sale of a built up house located in “Eldeco Country” project launched by the Respondent in Sonipat, Haryana. It was also alleged that the said ready-to-move-in villa was sold at a base price of ₹ 98,28,312/- at the time of execution of the agreement on 15.07.2017, but the Respondent had charged GST on the base price of ₹ 98,28,312/- and the benefit of input tax credit was not passed on to the Applicant by way of commensurate reduction in price after implementation of GST w.e.f. 01.07.2017. 2. The application was examined by ....
Download Full Judgement :
18
Sep
S
M
T
W
T
F
S
20 Sep

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Aug 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Aug 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Sep

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Aug 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Sep

☑ Monthly | GSTR-11

GSTR-11 for the m/o Aug 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).