Case LawCase No. 54 of 2020
DG Anti-Profiteering Vs Aryan Hometec Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- August 24, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Profiteering cannot be established if ITC is not availed in the post-GST period
Anti-Profiteering
Summary
It is revealed from the plain reading of Section 171 (1) 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 the issue of…
Judgement
1. The present Report dated 31.01.2020 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation, under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017 . The brief facts of the case are that the Applicant No. 1, who has sought anonymity, had filed an application under Rule 128 (1) of the CGST Rules, 2017 a…