2020 (10) TMI 1055

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....L MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- None for the Applicants. None for the Respondent. ORDER 1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 12.06.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had condu....

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....ent to show cause why the Report furnished by the DGAP should not be accepted and his liability for violation of the provisions of Section 171 (1) should not be fixed. After hearing both the parties at length this Authority vide its Order No. 72/2019 dated 13.12 2019 = 2019 (12) TMI 777 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 2,58,80,9271- as per the pro....

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....n the benefit of the additional ITC to the customers has been received till date. 5. We have carefully considered the submissions of the Respondent and all the material placed before us and it has been revealed that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the Applicant No. 1 as well as other homebuyers who had purchased flats in his Project "Orchard ....