Manju Bala Vs SJP Hotel and Resorts Pvt. Ltd
Date: July 25, 2022
Subject Matter
SJP Hotel and Resorts Pvt. Ltd guilty of profiteering for not passing on the benefit of ITC to its buyers
Summary
The respondent claims to have passed on the benefit of Input Tax Credit (ITC) to all customers. However, the applicants have alleged that the acknowledgement receipts submitted by the respondent are fake and the signatures of the customers are forged…
FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY 1. The present Report dated 28.01.2021 has been received from the Applicant No 13 i.e. the Director-General of Anti-Profiteenng IDGAP) 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 Standing Committee on Anti-profiteering. received an Appl…