DGAP cannot claim non-passing of ITC Benefit to buyer without evidence: NAA

Smt. Naina Rani Vs Pivotal Infrastructure Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that vide her application dated 30.11.2018 filed before the Standing Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent in respect of purchase of Flat in the “Ridhi Siddhi” project of the Respondent situated at Sector-62, Gurgaon. The above Applicant had also alleged that the Respondent had not passed on the benefit of ITC (ITC) availed by him by way of commensurate reduction in the price of th...