2026 (1) TMI 765

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....ector, appeared on behalf of DGAP. 2. Shri Rajkumar Kadam, Original Complainant appeared before us virtually. 3. This file was initiated on email received from Standing Committee of the State of Karnataka on Anti-Profiteering. The Original Complainant Mr. Rajkumar Kadam had purchased one apartment from the Respondent M/s Raja Housing Ltd. He complained that the receipt issued by the Responde....

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....tial tax @ 7% were borne by them in-order to sustain the market competition. 6. The Screening committee further minuted that addressing the issue of non-issuance of GST invoices in proper format, the taxpayer clarified that since the collection of GST was @5%, while they were discharging GST liabilities to the government @12%, issuance of invoices would have resulted in non-reconciliation of sa....

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....y had communicated vide their letter dated 19/12/2024, that there is no short payment /evasion of tax in this issue. 9. The Screening committee further minuted that the officers of the State enforcement have also verified the records of the taxpayer for the tax period 2018-19 to till date and the said verification have been concluded with the issuance of DRC-01 dated 24.02.2025, demanding Rs. 1....