Case Law Details
Director General of Anti-Profiteering Vs Sanghvi Premises Pvt. Ltd. (Competition Commission of India)
The Competition Commission of India (CCI) has issued an order directing the Director General of Anti-Profiteering (DGAP) to investigate Sanghvi Premises Pvt. Ltd., a construction company, for possible anti-profiteering violations related to Goods and Services Tax (GST) and Input Tax Credit (ITC).
The CCI’s order is based on a detailed investigation carried out by DGAP under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The investigation was initiated after the erstwhile National Anti-Profiteering Authority (NAA) ordered the DGAP to look into projects executed by Sanghvi Premises Pvt. Ltd. under GST Registration No. 27AAACL05981D1ZM and assess whether the company was passing on the benefit of ITC to buyers as per Section 171(1) of the CGST Act, 2017.
The DGAP found that Sanghvi Premises Pvt. Ltd. had executed multiple projects under different GST registration numbers, and some of these registrations got cancelled. The DGAP faced challenges in identifying which projects fell under which registration numbers due to incomplete information provided by the company.
To ensure a comprehensive investigation, the CCI directed DGAP to probe not only projects under GST Registration No. 27AAACL05981D1ZM but also projects executed under the newly obtained GST registration numbers (27AAACL0598D3ZK, 27AAACL0598D2ZL, and 27AAACL0598D4ZJ) by the company. The CCI emphasizes the need for the company’s cooperation and instructs the jurisdictional commissioners to assist the DGAP in completing the investigation.
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