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SHRI VENUGOPAL CELIA, MR. SANJAY MEHTA vs. M/S SHAPOORJI PALONJI (RELATIONSHIP PROPERTIES PVT. LTD)
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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COUNSEL
G.venugopal
COUNSEL
S.s.gupta
Ram Kasyapa

Petitioner / Applicant

SHRI VENUGOPAL CELIA, MR. SANJAY MEHTA

Respondent M/S SHAPOORJI PALONJI (RELATIONSHIP PROPERTIES PVT. LTD)
Court

NAA (National Anti Profiteering Authority)

Date Aug 31, 2020
Order No.

59/2020

Citation 2020(8) TaxReply 3302
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ORDER

1. The present Report dated 31.01.2020, has been received from the Applicant No. 3 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that an application was filed before the Karnataka State Screening Committee on Anti-profiteering by the Applicant No. 1, alleging profiteering by the Respondent in respect of purchase of Apartment No. Emerald-002, in the Respondent’s project “PARKWEST-EMERALD”, situated at 1 & 1, 1, Hosakerehalli Main Road, Binnyfields, Binny Pete, Jagajeevanram Nagar, Bengaluru, Karnataka-560023. The above Applicant had also alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him, on implementation of the GST w.e.f. 01.07.2017, in terms of Section 171 (1) of the CGST Act, 2017. 2. The Karnataka State Screening Committee on Anti-profiteering had examined the said ap....
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GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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