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TaxReply India Pvt Ltd
Translate by TaxGPT: 

SH. RATISH NAIR vs. M/S. MAN REALTY LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Rohit Mansukhani
Archit Agarwal

Petitioner / Applicant

SH. RATISH NAIR
Respondent M/S. MAN REALTY LTD
Court

NAA (National Anti Profiteering Authority)

Date Aug 24, 2020
Order No.

52/2020

Citation

2020(8) TAXREPLY 3277
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ORDER

1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 03.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of Input Tax Credit in respect of the flat purchased by him in the “One Park Avenue” project of the Respondent on introduction of the GST w.e.f. 01.07.2017, as per the provisions of Section 171 (1) of the CGST Act, 2017. Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of input tax credit to the above Applicant and other buyers amounting to ₹ 1,27,84,694/- pertaining to the period from July, 2017 to September, 2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This....

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