Nilang Shastri Vs Swati Realty (NAA) Applicant alleged profiteering by Respondent Swati Realty in respect of purchase of a Flat in the Respondent’s project –Swati Florence, Ahmedabad, Gujarat. The Applicant has alleged that the Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in price after the implementation […]
Since the registration was obtained for the subject projects post the introduction of Goods and Services Tax only, the provisions of Section 171 dealing with Anti-profiteering could not be made applicable to the said projects in the view of the fact that there was no additional ITC that had been made available to the Respondent,
NAA held that Jay Cee Chemists did not pass on the benefit of exemption of GST on Sanitary Napkin’s amounting to Rs. 2048 to Customers.
Rajeev Goyal Vs Prateek Infra Projects India Pvt. Ltd. (NAA) The Authority finds that the Applicant No. 1 has alleged fraud and forgery on the part of the Respondent and fault in calculations of the profiteered amount, saleable area and the total turnover of the Respondent by the DGAP for the Project Prateek Edifice. The […]
Director General of Anti-Profiteering Vs Elan Ltd. (NAA) DGAP has carefully examined the Report of the DGAP and it has been observed that as per the Table ‘A’ of the Report all the relevant events for the project ‘Epic‘ took place in GST regime and the Respondent had not availed any CENVAT/ITC, related to ‘EPIC’ […]
NAA held that Sanghvi Premises Pvt. Ltd. has not passed ITC benefit to Its customers in its Project ‘Sanghvi Solitaire’ situated at Borivali
Ajay Sood Vs Eldeco County Ltd. (NAA) Authority finds that the benefit of additional Input Tax Credit of 1.24 % of the turnover has accrued to the Respondent for the project Eldeco County. This benefit was required to be passed on to the recipients. Thus, Section 171 of the CGST, 2017 has been contravened by […]
Manju Bala Vs SJP Hotel and Resorts Pvt. Ltd. (NAA) The only plea of the Respondent before this Authority is that he has passed on the benefit of ITC amounting to Rs 9,77,49,000/- to all his customers and has submitted sample acknowledgement receipts claimed to have been received from the customers vide which, according to […]
Shivkumar Tattimani Vs Axis Concept Construction Pvt. Ltd (NAA) ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 1.17% and during the post-GST period (July-2017 to April-2020), it was 13.52% for the project “Axis Vedam”. This confirms that, post-GST. the Respondent has been […]
Sh. Arun Kumar Raina Vs M3M India Pvt. Ltd. (NAA) Respondent has gained benefit of ITC on the supply of Construction services after the implementation of GST w.e.f. 01.07.2017 and the Respondent was required to pass on such benefit to the homebuyers by way of commensurate reduction in prices in terms of Section 171 of […]
