Rajender Meena Vs Logix Infrastructure Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- November 13, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Logix Infrastructure Pvt. Ltd guilty of profiteering for not passing on the benefit of additional ITC available to them
Summary
In respect of the `Blossom County’ project the CENVAT credit/ITC as a percentage of the total turnover which was available to the Respondent during the pre-GST period was 0.71% and during the post-GST period this ratio was 0.85% as per the Tabl…
Judgement
1. A Report dated 03.04.2019 was received from the Applicant No. 3 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 . The brief facts of the Report were that Applicant No. 1 had filed application before the Uttar Pradesh State Screening Committee on Anti-profiteering under Rule 128 of…