Shivam Agarwal Vs Gaursons Realtech Pvt. Ltd
Date: July 7, 2020
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): B N Sharma, J C Chauhan, Amand Shah
Subject Matter
Gaursons Realtech Pvt. Ltd guilty of profiteering on the supply of flats
Summary
The Respondent has denied benefit of ITC to the buyers of the flats being constructed by him in his above project in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and he has thus resorted to profiteering. Hence. he has comm…
1. The investigation Report dated 23.10.2018 was received from the Applicant No. 2, the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017 . The brief facts of the case were that the Utter Pradesh State Screening Committee on Anti-profiteering had forwarded an application filed by the Applicant No. 1 to the Standing Committee o…