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2023 (9) TMI 337 - CCI - GST


Issues involved:
The issues involved in this case are related to anti-profiteering under the CGST Act, 2017, specifically concerning the development of houses in a project called "Shalwak Elite" in Nagpur. The key issues include whether the landowners received their share of flats, if the Respondent collected GST from the landowners, and if the Respondent is liable to pass on Input Tax Credit benefit to the landowners.

Relevant Details:

Issue 1: Landowners' Share of Flats
The Director General of Anti-Profiteering (DGAP) initially found that the landowners had not received their share of flats from the developer, which led to further investigation.

Issue 2: GST Collection
The DGAP determined that no GST had been collected from the landowners by the Respondent, as claimed by the Respondent, which was a point of contention.

Issue 3: Input Tax Credit Benefit
Regarding the Input Tax Credit benefit, the DGAP concluded that the Respondent was not liable to pass on the amount to the landowners due to the absence of GST collection and the sale deed being post-OC.

Final Decision:
After considering the reports and submissions, the Competition Commission of India found that the case did not fall under the anti-profiteering provisions of Section 171 of the CGST Act, 2017. This was because the benefit of Input Tax Credit had already been passed on to the Applicant No. 1. Therefore, the proceedings initiated under Section 171 were deemed not maintainable and were dropped.

Conclusion:
The Commission decided to supply a copy of the order to all parties involved at no cost, and the case file was to be closed upon completion of the proceedings.

 

 

 

 

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