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SH. KAVI MAHAJAN, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. M/S. HEERANANDANI REALTORS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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COUNSEL
Gayatri
COUNSEL
S.s.gupta
Abhishek A Rastogi

Petitioner / Applicant

SH. KAVI MAHAJAN, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

Respondent M/S. HEERANANDANI REALTORS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Nov 28, 2019
Order No.

63/2019

TR Citation 2019 (11) TR 1248
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ORDER

ORDER 1. The present Report dated 21.02.2019 and the supplementary Reports dated 15.04.2019 and 30.05.2019 have 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 vide his application dated 12.06.2018 filed before the Tamil Nadu State Screening Committee on Anti-profiteering under Rule 128 (2) of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent in respect of purchase of Flat at AMALFI-2603, House of Hiranandani, 5-63 OMR, Egattur, Chennai-600130. The above Applicant had also alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction in the price of the above flat. The Tamil Nadu State Screening Committee on Anti-profiteering had prima facie found that the Respondent had not passed on the b....
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