Hemant Kejriwal Vs Siddha Infradev LLP (NAA) It is clear to us from the documents placed on record that the Respondent has claimed to have sold 70 flats after the introduction of GST and also claimed that he had freshly negotiated the prices of these flats after considering the benefit of the input tax credit. […]
Aruna Popat Vs Shalwak Infrabulls (NAA) We have carefully considered all the submissions filed by the Applicants, the Respondent, and the other material placed on record and find that the Applicant No. 1, vide her complaint, had alleged that the Respondent was not passing on the benefit of ITC to her on purchase of the […]
Sh. Sibi John Vs. Logix City Developers Pvt. Ltd. (NAA) 1. The present Report dated 27.03.2020 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) on 13.05.2020 after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the […]
Parveen Kumar Bansal Vs Sternal Buildcon Pvt. Ltd. (NAA) We have carefully considered the Report furnished by the DGAP, the submissions made by the Respondent and the other material placed on record. On examining the various submissions, the observations of this Authority are as follows:- a) The DGAP, in Para 16 of his report, has […]
Prabhat Kumar Vs Mascot Buildcon Pvt. Ltd. (NAA) NAA held that apparent anomalies in the Reports of the DGAP need to be appropriately addressed by way of revisiting the investigation in the interest of justice. Since there are differences in the figures considered for computation of the profiteering amount, thorough verification of the figures is […]
National Anti-profiteering Authority (NAA) directed the Director General of Anti-Profiteering (DGAP) to investigate the profiteering charges against 14 projects of BPTP Ltd and furnish his Report under Rule 129 (6) of the CGST Rules, 2017. The investigation should be carried out w.e.f. July 1, 2017 to November 31, 2020 or till the date OC had been received by BPTP in respect of the Project.
Seeks to impose Anti-Dumping duty on Fluoroelastomers (FKM) originating in or exported from China PR for a period of 5 years, in pursuance of sunset review final findings issued by DGTR MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 27th November, 2020 Notification No. 40/2020-Customs (ADD) G.S.R. 743(E).—Whereas, the designated authority, vide notification No. 7/3/2020-DGTR, […]
Application filed by Applicant No. 1 alleging profiteering by the Respondent in respect of the supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket is above one hundred rupees despite a reduction in the rate of GST from 28% to 18% w.e.f. 01.01.2019.
As on date, the taxpayers are required to file the EWB-05 application manually with jurisdictional office. With the roll out of this functionality, the entire process of filing the application and processing is made online. The tax Payer needs to file EWB -05 application for unblocking of e-way Bill generation facility in the GSTN portal.
In re Beumer India Pvt. Ltd. (GST AAAR Haryana) Sub-Section (2) of Section 56 of Income Tax Act 1961 taxes sums received under the Head ‘Income from Other Sources’. Clause (vii)(a) of sub-section (2) of Section 56 includes the sum of money where it exceeds Rupees 50000/- received by an Individual or an HUF without […]
