Ramesh Kumar Yadav Vs Vatika Ltd
Date: June 28, 2019
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Subject Matter
No profiteering established when ITC was not available post GST
Summary
The contentions of Applicant No. 1 mainly stress upon the fact that the construction was not completed before the GST had come into force and the payment was made by him in the GST regime along with GST. He had also alleged that the Respondent had no…
1. The present Report dated 25.02.2019 has been received from the Applicant No. 3 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 present case are that the Haryana State Screening Committee on Anti-Profiteering, vide the minutes of its meeting held on 20.06.2018 h…