Sanjay Dewan Vs Vatika Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- December 2, 2019
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
No profiteering if ITC available as a percentage of the turnover is less in the Post -GST period than in the Pre-GST period
Summary
The DGAP in his Report, has stated that ITC as a percentage of the turnover which was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 0.30% and during the post-GST period (July-2017 to December-2018), it was 0.20%.…
Judgement
1. The present Report dated 19.06.2019 has been received from the Applicant No. 12 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, had forwarded an application dated 28.09.2018 filed…