Karunakar Singh Vs Prasu Infrabuild Pvt. Ltd (NAA) 1. The present Report dated 29.10.2021 has been received by National Anti‑ Profiteering Authority (NAA or the Authority) from the Applicant No. 12 i.e. the DGAP after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the […]
Sh. Madhumal Panjumal Keswani Vs Panchshil Infrastructure Holding Pvt. Ltd. (NAA) In the Order No. 62/2022 dated 29.08.2022 of this Authority, after paragraph 32 and before paragraph 33, the following paragraph shall be added: 32A. The present investigation has been conducted up to 30.11.2020 only. However, the Respondent has not obtained the Completion Certificate (CC) […]
Director General of Anti-Profiteering Vs Bhartiya Urban Pvt. Ltd. (NAA) 1 The present Report dated 27.11.2020 had been received from. the Director-General. of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 alleing profiteering in respect of Construction Services. The brief facts of the […]
Sh. Dhiraj Shetty Vs Bhagwati Infra (NAA) The brief facts of the present case, are that a reference was received by the DGAP from the Standing Committee on Anti-profiteering on 09.10.2019 to conduct a detailed investigation in respect of an application filed under Rule 128 of the Central Goods and Services Tax Rules, 2017 alleging […]
Lucknow Development Authority allegedly not passed on benefit of ITC to in project Kritika & Swati Apartment situated at Chak, Gaj aria, Lucknow on introduction of GST w.e.f. 01.07.2017
Smt. Rekha Gamaprasad Yadav Vs Rushi Builder and Developers (NAA) The Present Report dated 23.09.2021 had been received in National Anti-Profiteering Authority (NAA or Authority) from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 128 of the Central Goods & Service Tax (CGST) Rules, 2017, on […]
Damodar Ropeways & Infra Limited Vs Salarpuria Signum Complex LLP (NAA) It is observed from the DGAP’s report that the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 5.07%, whereas, during the post-GST period (July-2017 to September, 2020), it was 5.60% for […]
Applicant No. 1 had filed an application before the Andhra Pradesh State Screening Committee on Anti-Profiteering under Rule 128 of the CGST Rules,2017 and alleged that Respondent had not passed on the benefit of the input tax credit by way of commensurate reduction in price
Vijay Pal Sing Vs Nandi Infratech Pvt. Ltd. (NAA) The Authority determines an amount or Rs. 7,28,05,691/- (including 12% GST) under section 133(1) as the profiteered amount by the Respondent from his 768 home buyers/shop buyers/customers which shall be refunded by him along with interest @18% thereon, from the date when the above amount was […]
Applicant No. 1 alleging profiteering in respect of DTH (Direct to flume) Service supplied by the Respondent vide subscription ID No. 1088222136 in respect of payment of half yearly/annual subscription charges.
