Case Law Details
Case Name : Shri Ashok Khatri Vs M/s S3 Infra Reality Pvt Ltd (NAA)
Related Assessment Year :
Courts :
National Anti-Profiteering Authority
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Shri Ashok Khatri Vs M/s S3 Infra Reality Pvt Ltd (NAA)
From the documents placed on record and the DGAP’s report it is evident that the Respondent has sold 780 units out of 816 residential units, out of which for 29 units there was no consideration paid after introduction of GST, hence the profiteered amount has to be calculated only for 751 units which have been sold and consideration received. Out of these 751 home buyers the DGAP has admitted that for 100 buyers the entire profiteered amount has already been paid. Hence in respect of 651 units as has been shown in the table below the...
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OFFHAND
“19. Rule 127 of the CGST Rules. 2017 reads as under:-
“It shall be the duty of the Authority- ….”
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