The National Anti Profiteering Authority (NAA) in an application filed by MS Santosh Kumari v M/s Aster Infrastructure held that the methodology adopted by the DGAP to compute credit of central excise after the imposition of GST appeared more rational.
NAA considered the Report of the DGAP, submissions made by the Respondent and based on the record it is revealed that the above Applicants had purchased flats from the Respondent in his “Green Court” project situated in Sector 90, Gurugram, Haryana which was got approved by him under the Affordable Housing Policy-2013 of the Government of Haryana.
The above Applicants have complained to the Haryana State Screening Committee under Rule 128 (2) of the CGST Rules that the Respondent has not granted them the benefit of ITC which he has obtained after coming in to force of the CGST Act, 2017 by commensurate reduction in the price of the flats and was also charging VAT from them @12%.
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