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TaxReply India Pvt Ltd
Translate by TaxGPT: 

Sh. Rahul Kumar vs. M/s Emaar MGF Land Ltd.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Manish Gaur
Sanjeev Sharma
Tarun Trehan

Petitioner / Applicant

Sh. Rahul Kumar

Respondent M/s Emaar MGF Land Ltd.
Court

NAA (National Anti Profiteering Authority)

Date May 15, 2020
Order No.

26/2020

Citation

2020(5) TAXREPLY 1994

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ORDER

1. The present Report dated 24.09.2019 has 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 vide his application dated 07.01.2019 filed before the Standing Committee on Anti-profiteering under Rule 128 (1) of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent in respect of purchase of Flat No. EFP 24-0501 in “Emerald Floors Premier” project of the Respondent. The above Applicant had also alleged that the Respondent had not passed on the benefit of lnput Tax Credit (ITC) by way of commensurate reduction in the price of the above flat. The aforesaid reference was considered by the Standing Committee on Anti-profiteering, in its meeting held on 11.03.2019, wherein it was decided to forward the same to the DGAP to conduct detailed investigation in to the com....

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