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SHRI SURESH KUMAR GUPTA, SHRI SHAKTI ANAND, SHRI ABHISHEK KUMAR SINGH, SHRI ANIL SINGH, SHRI LALIT KUMAR, SHRI RISHI RANJAN, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. M/S. NIRALA PROJECTS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Suresh Kumar Gupta
Shakti Anand
Abhishek Kumar Singh
COUNSEL
Gaurav Gupta
Rakesh Mahajan
Neeraj Verma

Petitioner / Applicant

SHRI SURESH KUMAR GUPTA, SHRI SHAKTI ANAND, SHRI ABHISHEK KUMAR SINGH, SHRI ANIL SINGH, SHRI LALIT KUMAR, SHRI RISHI RANJAN, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent M/S. NIRALA PROJECTS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 18, 2019
Order No.

75/2019

Citation 2019(12) TaxReply 1259
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ORDER

ORDER 1. The present Report dated 24.04.2019 and subsequent Reports dated 07.06.2019 and 19.06.2019 have been received from the Applicant No. 7 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 “Nirala Greenshire” situated at GH-03, Sector-02, Greater Noida West (Uttar Pradesh) and 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 to him. The Uttar Pradesh State Screening Committee on Anti-profiteering on prima facie having satisfied itself that the Respondent had not passed on the commensurate benefit of input tax credit to the Applicant No. 1, as the input tax credit available to Respondent was....
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