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Case Law Details

Case Name : Shri Kamal Nayan Singhania Vs Elegant Properties (National Anti-Profiteering Authority)
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Shri Kamal Nayan Singhania Vs Elegant Properties (National Anti-Profiteering Authority)

In this case Respondent has profiteered by an amount of Rs. 1,42,369/- during the period of investigation. Therefore, this Authority under Rule 133 (3) (a) of the CGST Rules, 2017 orders that the Respondent shall reduce the prices to be realized from the buyers of the flats commensurate with the benefit of ITC received by him as has been detailed above. The present investigation is only up to 31.08.2018 therefore, any additional benefit o

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