Alleged profiteering by Anant Raj Ltd. : NAA order re-investigation by DGAP

Smt. Renu Mittal w/o Mool Chand Mittal Vs Anant Raj Ltd. (NAA) The brief facts of the Report are that the Applicant No. 1 had filed application before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the CGST Rules, 2017 and submitted that she had purchased flat in the Respondent No. l’s Project “Maceo” but the Respondent No. 1 had not passed on the benefit of Input Tax Credit (ITC) to her by way of commensurate reduction in prices of the flats, in terms of Section 171 (1) of the CGST Act, 2017. The above reference was examined by the Standing Committee on A...