Manish Saini Vs Ramaprastha Promoter & Developer Pvt. Ltd
Date: February 14, 2020
Subject Matter
Profiteering established as the builder failed to pass on the benefit of additional ITC to the buyers
Summary
ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 1.72% and during the post-GST period (July-2017 to December-2018), it was 2.64%. This confirms that, post-GST, the Respon…
The Present Report dated 14.06.2019, received on 17.06.2019 by this Authority, has been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 . The brief facts of the present case are that a complaint dated 26.09.2018 was filed before the Haryana State Screening Committee on Anti-P…