GST Library

Login | Register

Best GST Library

Subscription Plans

TaxGPT New

GST News | Updates

GSTR-9 Manual

GSTR-9C Manual

GST Calendar

GST Diary

GST Notebook

GST Fees Manager

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

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
Translate by TaxGPT: 

SH. DEEPAK KUMAR BARNWAL vs. M/S. MANAS VIHAR SAHAKARI AWAS SAMITI LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Shalabh Pandey
Vidisha Pandey

Petitioner / Applicant

SH. DEEPAK KUMAR BARNWAL
Respondent M/S. MANAS VIHAR SAHAKARI AWAS SAMITI LTD.
Court

NAA (National Anti Profiteering Authority)

Date Feb 27, 2020
Order No.

08/2020

Citation

2020(2) TAXREPLY 1272
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in

ORDER

ORDER 1. The present Report dated 30.08.2019 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 present case are that the Applicant No.1 had filed application dated 05.09.2018 (Annexure-1) before the Standing Committee on Anti-profiteering stating that the Respondent had resorted to profiteering in respect of supply of construction service related to the purchase of a house under the Pradhan Mantri Aawas Yojna (PMAY) in the Respondent’s project “Mayur Residency Extension”. He had also alleged that the Respondent had charged GST @ 18% on the construction service/ works contract service and had not passed on the benefit of input Tax Credit (ITC) to him by way of commensurate reduction in the price of the house after implementation of the GST w.e.f. 01.07.2017, in terms of Section 171 of the....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
15
Jan
S
M
T
W
T
F
S
15 Jan

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Oct - Dec 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT  [Due date extended vide Notification No.01/2025 dated 10.01.2025]

☑ Monthly | GSTR-5

GSTR-5 for the m/o Dec 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]  [Due date extended vide Notification No.03/2025 dated 10.01.2025]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Dec 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].  [Due date extended vide Notification No.04/2025 dated 10.01.2025]

18 Jan

☑ Quarterly | CMP-08

CMP-08 for Quarter Oct - Dec 2024 (For Composite Taxpayers - Rule 62).

20 Jan

☑ Monthly | GSTR-5A

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

22 Jan

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Dec 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

24 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

26 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jan

☑ Monthly | GSTR-11

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

31 Jan

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)