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TaxReply India Pvt Ltd
Translate by TaxGPT: 

SHYLESH DAMODARAN vs. LANDMARK AUTOMOBILES PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Akshat Agarwal
Res. Counsel
Na

Petitioner / Applicant

SHYLESH DAMODARAN

Respondent LANDMARK AUTOMOBILES PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 17, 2018
Order No.

18/2018

Citation

2018(12) TAXREPLY 321

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ORDER

1. An application dated 12.08.2017 was filed before the Standing Committee on Anti-profiteering under Rule 128 of the Central Goods and Service Tax (CGST) Rules, 2017, by the Applicant No. 1 alleging that he had purchased one Honda City Car from the above Respondent vide Tax Invoice No. A-Tax/998/17-18 dated 14.10.2017 by paying an amount of ₹ 9,54,234/- on which GST @ 28% and Cess @ 17% was charged, however the benefit of Input Tax Credit (ITC) was not passed on to him by the above Respondent and therefore action should be taken against the Respondent for contravention of the provisions of Section 171 of the CGST Act, 2017. 2. The application was examined by the Standing Committee on Anti-profiteering and on 04.01.2018 it was forwarded to the Director General of Anti-Profiteering (here-in-after referred to as the DGAP) (erstwhile Director General of Safeguards) to initiate an investigation and collect evidence necessary to determine whether the benefit of ITC on the said Car ....

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