Vivek Gupta Vs Maheshwari Infratech Pvt Ltd
Date: September 30, 2022
Subject Matter
Maheshwari Infratech Pvt Ltd profiteered by denying the benefit of additional ITC to its buyers
Summary
ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April 2016 to June 2017) was 0.84%, whereas, during the post-GST period (July 2017 to March, 2019), it was 2.58% for the project `U-FARIA’. Th…
1. The Present Report dated 29.10.2020 had been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 133(4) of the Central Goods & Services Tax (CGST) Rules, 2017, in the case of M/s Maheshwari Infratech Pvt Ltd., A-6, Ground Floor, Yojna Vihar, Delhi-110092, in response to the Authority’s JO No. 16/2020 dated 20.04.2020 wherein the DGAP&rsqu…