2025 (1) TMI 776

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....OURABLE MR. JUSTICE D.N. RAY Appearance: For the Petitioner(s) No. 1,2: Mr Anand Nainawati (5970). For the Respondent(s) No. 5,6,7: DS Aff. Not Filed (N). For the Respondent(s) No. 1,2,3,4,6: Mr Chirayu A Mehta (3256). For the Respondent(s) No. 5: Notice Served. For the Respondent(s) No. 7: Notice Unserved. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. He....

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.... of cases in the case of "Reckitt Benckiser India Pvt. Ltd. Vs. Union of India through its Secretary and others" and other allied matters rendered in WP (C) No. 7743 of 2019 and other similar matters on 29.01.2024. 3. It was further submitted that the Hon'ble Delhi High Court in the said Judgment and Order has held that the methodology adopted by National Anti-Profiteering Authority (NAA) which....

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....in the aforesaid case. 5. It was therefore jointly submitted that these two petitions may also be remanded back to the Competition Commission of India for adjudication in accordance with law. 6. The Hon'ble Delhi High Court in the case of "Reckitt Benckiser India Pvt. Ltd." (supra) has held in Para-129 which reads as under :- "129. However, this Court finds that the methodology adop....

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....n admitted position that neither the advances received nor the construction activity is uniform throughout the life cycle of the project, the accrual of Input Tax Credit is not related to the amount collected from the buyers. This Court is in agreement with learned counsel of the petitioners that one needs to calculate the total savings on account of introduction of Goods and Services and Tax for ....