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 report were that with reference to National Anti-Profiteering Authority’s (hereinafter referred to as NAA or the Authority) Interim Order No. 12/2019 dated 15.10.2019 in the matter or Sh. Vivek Singh vs. M/s. Bhartiya City Developers Pvt. Ltd. wherein NAA has directed DGAP under Rule 133(5) of the Central Goods and Services Tax Rules, 2017 to conduct investigation of all the other projects undertaken by the Respondent under the same registration that had not been investigated from the perspective of Section 171 of the Central Goods and Service Tax Act, 2017. Accordingly, the Present case has been investigated and report was filed on 27.11.2020.
2. The DGAP in its report dated 27.11.2020, inter-alia, has stated that:-
i. letter was issued to the Respondent on 25.10.2019 calling upon him to submit the details of other projects under the GST registration No. 29AAACZ3571AIZE. In response, the Respondent had submitted vide letter dated 07.11.2019 that he had following projects under the same GSTIN:
Table-`A’
