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SH. VASANTBHAI BHIKABHAI PATEL vs. M/S. SHREE INFRA
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Na
COUNSEL
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Petitioner / Applicant

SH. VASANTBHAI BHIKABHAI PATEL

Respondent M/S. SHREE INFRA
Court

NAA (National Anti Profiteering Authority)

Date Aug 25, 2020
Order No.

55/2020

Citation 2020(8) TaxReply 3280
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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 24.04.2019, 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 “River View Heights” 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 ₹ 2,13,468/- pertaining to the period from July, 2017 to October, 2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This A....
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