Case LawCase No. 21/2019
Vivek Gupta Vs Gurukripa Developers & Infrastructures Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- March 28, 2019
- Type:
- Anti-Profiteering
Subject
Builder guilty of not passing benefit of ITC to flat purchasers
Anti-Profiteering
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…
Judgement
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…