Gautam Semwal and Ors. vs. Revital Reality Pvt. Ltd. (01.01.2020 – NAA) : MANU/NT/0002/2020

In this matter the standing committee made a reference to the DGAP for investigation to be carried under Rule 129(1) of the CGST Rules, 2017. The issue in the said matter was that the Respondent has resorted to profiteering in respect of supply of construction services related to the purchase of the apartments in his project “Supertech Basera”.


  • It was also submitted that the Respondent had not passed on the benefit of Input Tax Credit by way of commensurate reduction in the prices of the apartment purchased by them, on implementation of the GST w.e.f. 01-07-2017.
  • DGAP report mentioned that contravention of section 171(1) of CGST Act by not passing the additional benefit of ITC.
  • The Respondent submitted that the reversal of CENVAT credit done by him was not taken into consideration while calculating profiteering as per the DGAP’s report.
  • The Respondent also submitted the Journal vouchers issued to customer in relation to passed on amount.


  • The Authority in this case held that the Journal vouchers was not submitted during investigation which directly hints that it was prepared afterwards.
  • The Authority ordered respondent to reduce price under rule 133(3)(a) and he was liable to penalty under 171(3A).


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