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SH. SANDEEP KUMAR AND OTHERS vs. M/S. NANI RESORTS AND FLORICULTURE PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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COUNSEL
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Shuchi Agrawal
Shraman Kumar Gupta

Petitioner / Applicant

SH. SANDEEP KUMAR AND OTHERS

Respondent M/S. NANI RESORTS AND FLORICULTURE PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Aug 27, 2020
Order No.

56/2020

TR Citation 2020 (8) TR 3281
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ORDER

1. The brief facts of the present case are that the Applicant No. 8 (here- in-after referred to as the DGAP) vide his Report dated 22 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 complaints of the Applicant Nos. 1 to 7 and found that the Respondent had not passed on the benefit of input tax credit (ITC) in respect of the flats purchased by them in the project “ROF Aalayas” in Sector-102, Gurgaon, Haryana 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 ITC to the above Applicants and other buyers amounting to ₹ 2.47,48,549/- pertaining to the period from 01.07.2017 to 30.09.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of....
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