Case LawCase No. 02/2020
Susheel Prasad Todi Vs Acme Housing India Pvt Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- January 1, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Profiteering established as the builder has denied benefit of ITC to the buyers of the flats
Anti-Profiteering
Summary
The provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as he has profiteered an amount of Rs. 2,10,57,462/- which includes 12% GST on the base profiteered amount of Rs. 1,88,01,305/-. The Respondent has also reali…
Judgement
1. This Report dated 03.07.2019 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 18.01.2018 submitted to the Maharastra Screening Committee on Anti-profiteering under Rule 128 (2)…