NAA directs DGAP to verify claim of Issue of Credit notes for passing ITC benefit

Sh. Vivek Gupta Vs Maheshwari Infratech Pvt. Ltd (National Anti-Profiteering Authority) Fact of the case: The present Report dated 24.09.2019 has been received from the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The DGAP has reported that an application dated 29.11.2018 was filed before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering in respect of construction service supplied by the Respondent. The abo...