NAA directs reinvestigation by DGAP against Pan Realtors Pvt. Ltd.

Umesh Kumar Shukla Vs. Pan Realtors Pvt. Ltd. (NAA) We have considered the Report furnished by the DGAP, the submissions made by the Respondent and the other material placed on record. On examining the various submissions, the observations of this Authority are as follows:- a. Upon perusal of Table-B, it is observed that while calculating the profiteered amount, the DGAP has considered ‘Balance Base price to be raised as on 30.03.2017 from Pre-GST Customers’ plus ‘Agreement Value of Bookings made during 01.07.2017 to 17.01.2018’ as the Total Turnover of the Respondent i...