DG Anti-Profiteering Vs DLF Limited
Date: May 13, 2022
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): Hitesh Shah, Amand Shah, P K Singh
Subject Matter
DLF guilty of profiteering for denial of benefit of ITC to the buyers of flats
Summary
The Respondent has denied benefit of ITC to the buyers of the flats and the shops being constructed by him in his projects ‘The Camellias’, `The Crest’ and ‘The Ultima’ in contravention of the provisions of Section 171 (…
1. The present Report dated 16.12.2021 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation in accordance with Rule 129(6) of the Central Goods & Service Tax Rules, 2017. The brief facts of the present case are that the Sh. Sudhir Jain had filed an application under Rule 128 of the CGST Rules, 2017 alleging profiteering by the Respondent in res…