Peeyush Awasthi Vs Sun Infra Services Pvt. Ltd
Date: June 21, 2019
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Subject Matter
Sun Infra Services Pvt Ltd guilty of profiteering on the supply of flats
Summary
It is clear from the plain reading of Section 171 (1) mentioned above that it deals with two situations one relating to the passing on the benefit of reduction in the rate of tax and the second pertaining to the passing on the benefit of the ITC. On…
1. The present Report dated 29.10.2018, has been received from the Applicant No, 2 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 Uttar Pradesh State Screening Committee on Anti-profiteering, vide the minutes of its meeting held on 26.03.2018…