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SHRI PRADEEP KUMAR, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. M/S. FUSION BUILDTECH PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Pradeep Kumar
P.k.tyagi
COUNSEL
Nidhi Gupta
Bharat Bhushan
Ashish Vaish

Petitioner / Applicant

SHRI PRADEEP KUMAR, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

Respondent M/S. FUSION BUILDTECH PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 13, 2019
Order No.

71/2019

Citation 2019(12) TaxReply 1256
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ORDER

ORDER 1. The present Report dated 02.04.2019 and subsequent Reports dated 30.05.2019 & 14.06.2019 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 booked a flat in the Respondent’s project “Fusion Homes” situated at off GH-05A, Greater Noida (West), Uttar Pradesh and he alleged that the Respondent had increased the price of the flat after introduction of GST w.e.f. 01.07.2017 and had not passed on the benefit of input tax credit by way of commensurate reduction in the price. The Uttar Pradesh State Screening Committee on Anti-profiteering on prima facie having satisfied itself that the Respondent had not passed on the appropriate benefit of input tax credit to the above Applicant as the input tax credit available to Respondent was to be ap....
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