Case Law Details
Arbind Biswal Vs Sahej Realcon Pvt. Ltd. (NAA)
Fact of the Case:
The brief facts of the case are that vide his application dated 07.01.2019 filed on the Complaint Portal of this Authority which was forwarded to the Odisha State Screening Committee on Anti-Profiteering on 05.02.2019, under Rule 128 of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent while he had purchased Duplex Row House-B3 in the Respondent’s project “Sahej Valley”, situated at Dandipalli, Rourkela. The above Applicant had also alleged that the Respondent had not passed on the benefit of ITC (ITC) although he had charged GST @ 12% w.e.f. 01.07.2017 from him. The DGAP had issued Notice under Rule 129 (3) of the CGST Rules, 2017 on 10.04.2019 asking the Respondent to intimate whether he admitted that the benefit of ITC had not been passed on to the above Applicant through commensurate reduction in the price of the house and if so, to suo moto determine the quantum of such benefit and communicate the same with necessary evidence.
Held by NAA:
It is also apparent from the perusal of the details of the Electronic Credit Register attached as Annexure-8 with his Report by the DGAP that the Respondent has become entitled to the benefit of ITC during the period from July, 2017 to March, 2019. However, it has not been explained by the DGAP on which project the above ITC has become available to the Respondent and in case this ITC has become available on the purchases made in respect of the above project why the benefit of the above amount should not be passed on to the buyers of the houses in the above project. It is further clear from Annexure-9 that out of the 14 units 10 units have come to the share of the Respondent out of which 9 units have been claimed to have been sold by him out of which 3 units have been sold during the pre-GST period and 6 units have been sold during the post-GST period. However, the DGAP has not mentioned in his Report whether the above claim of the Respondent was correct or not and whether the other buyers of these units were entitled to the benefit of ITC or not. The sequence of payment of the above amount by the ICICI Bank on behalf of the Applicant shows that he has made payments during both the above periods and hence, he apparently appears to be eligible for the benefit of ITC.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
