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Respondent No. 2 Ordered to Refund Rs. 3,61,621 with Interest for Profiteering in Flat Purchase u/r 133 (3)(b.

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....Profiteering - purchase of flat - The Authority takes cognizance, based on the DGAP’s verification, that the Respondent No. 2 has passed on benefit as per Table-N above by credit notes of the amount profiteered by him. The Authority directs the Respondent No. 2 to pass on the benefit of Rs. 3,61,621/-along with interest as prescribed under Rule 133 (3)(b) of the CGST Rules, 2017. - NAPA....