Vivek Gupta Vs Gurukripa Developers & Infrastructures Pvt. Ltd
Date: March 28, 2019
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Subject Matter
Builder guilty of not passing benefit of ITC to flat purchasers
Summary
The Respondent has denied benefit of ITC to the Applicants as well as the rest 64 purchasers of flats in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus realized more price from them than what he was entitl…
This Report dated 28.11.2018. has been received from the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017 . The brief facts of the present case are that the Uttar Pradesh State Screening Committee on Anti-profiteering, vide the minutes of its meeting held on 25.04.2018 had forwarded an application dated 04.01.2018 filed by the…