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TaxReply India Pvt Ltd

SHRI ABHISHEK, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS vs. M/S. SIGNATURE BUILDERS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

SHRI ABHISHEK, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Respondent M/S. SIGNATURE BUILDERS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 13, 2019
Order No.

72/2019

Citation

2019(12) TAXREPLY 1257

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ORDER

ORDER 1. The present Report dated 12.06.2019 and the subsequent Report dated 22.07.2019 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 the Applicant No. 1 had filed an application dated 29.09.2018 before the Standing Committee on Anti-profiteering, under Rule 128 of the Central Goods and Services Tax Rules, 2017 and alleged that the Respondent had not passed on the benefit of input tax credit by way of commensurate reduction in price, in terms of Section 171 of the Central Goods and Services Tax Act, 2017 and had charged GST on the pre-GST base price of ₹ 4000 per sq. feet. 2. The above reference was examined by the Standing Committee on Anti-profiteering and vide minutes of its meeting dated 13.12.2018, it was forwarded to the DGAP for detailed investigation. 3. The DGAP on re....

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