Case LawCase No. 35/2020
Smt. Honey Macker Vs Pivotal Infrastructure Pvt Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- June 26, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Pivotal Infrastructure guilty of profiteering on the supply of flats
Anti-Profiteering
Summary
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 has thus resorted to profiteering. Hence, he has committed a…
Judgement
1. The present Report dated 27.12.2019 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 her application dated 03.08.2018 filed before the Standing Committee on Anti-profiteering under Rule 128 of the CG…