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TMI Blog2022 (4) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... d not been passed on to the home buyers and furnish all documents in support of his reply. 3. The period covered in the present investigation is from July 2017 to September, 2020. 4. The DGAP has Reported that the Respondent in response to the Notice dated 12.11.2020 has submitted his replies vide letters and e-mails dated 04.12.2020, 31.12.2020, 08.01.2021, 12.01.2021 and 18.01.2021 which could be summarised as follow: (i) The Respondent has been engaged in construction of residential complexes under the 'Affordable Housing Policy, 2013' framed by the State of Haryana. (ii) The Project- Aangan, Phase-II has been launched much after the introduction of GST and Phase- III was yet to be launched. The Respondent has submitted the chronology of the events related to Aangan, Phase- II and Phase- III and the same is reproduced below: Aangan Phase-II (Launched in 2018) S. No. Particulars Date Supporting Documents. 1 Land Purchased 01.03.2016 Sale Deed 2. Change of Land Use (License) 16.12.2016 Copy of Form LC-V 3. Approval for building plan 28.11.2017 Copy of Form BR-III 4. RERA Registration 22.12.2017 RERA Registration Certificate 5. Fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heme. The scheme has to follow a set of guidelines of the State Government of Haryana issued vide Notification No. PF-27/48921 dated 19.08.2013 under Affordable Housing Policy, 2013 and all the builders have to abide by this policy. The date of commencement of the project, allotment rates, allotment criteria and eligibility criteria, were defined in the policy itself. The date of commencement of the project for purpose of this policy is the date of approval of building plans or grant of environmental clearance, whichever is later. 6. The DGAP has further stated that from the perusal of website of Haryana RERA, it was observed that only two Registration Certificates had been issued to the Respondent i.e. No. 260 of 2017 dated 03.10.2017 and 391 of 2017 dated 22.12.2017. From perusal of the Registration Certificates, it was observed that Phase-I and II are registered with RERA, however, Phase-III had not been registered till date. Further, Section 3(1) of the Haryana RERA Act, 2016 states that: "no promoter shall advertise, market, book, sell or offer for sale, or invite persons to purchase in any manner any plot, apartment or building, as the case may be, in any real estate proje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 15.02.2021 the DGAP was directed to file clarification under Rule 133(2A) i. Whether any ITC has been claimed by the Respondent in the pre GST period. ii. How many projects are registered under the present registration iii. How the ITC has been apportioned amongst these projects under the same registration. 12. The DGAP has filed his para-wise clarification vide letter dated 23.02.2021 which are as follows:- i. As regards the first issue of whether any ITC has been claimed by the Respondent in the pre-GST period, the DGAP has observed that with effect from 01.03.2016, the service of construction of affordable housing, provided by the Respondent, was exempt from Service Tax, vide Notification No. 25/2012-ST dated 20.06.2012, as amended by Notification No. 9/2016-ST dated 01.03.2016. Therefore, the Respondent was exempted from the Service Tax liability in the pre GST era. Hence no CENVAT/input tax credit was available to the Respondent in the pre-GST era. From the Service Tax Returns filed for the period from April 2016 to June 2017, it is seen that the Respondent had not availed any CENVAT credit. ii. During the period under investigation, two projects, "Project - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n' consist of three Phases viz. I, II and III. Regarding Phase I the DGAP vide Report dated 14.06.2019 had alleged Profiteering of Rs. 6,24,48,008/- and the same had been confirmed by this Authority vide its Order dated 65/2020 dated 16.10.2020. Vide the same order DGAP was directed to investigate Phase II and Phase III. It has been revealed that the project is an affordable Housing project as notified by Town & Country Planning Department, Government of Haryana vide Notification dated 19.08.2013. The RERA registration for the Phase II of the project was done on 22.12.2017 and the Phase II was advertised in newspapers on 18.01.2018 and 25.01.2018 and finally the draw of lots for allotment of flats was done on 12.06.2018. Thus the project had been registered in post-GST, booking and receipt of payments have taken place post introduction of GST and there is no pre GST tax rate or input tax credit structure which can be compared with the post-GST tax rate and input tax credit. The DGAP has also submitted that the Environment clearance for Phase-II was issued on 02.05.2019 and thereafter the construction work had started at site. 15. The chronology of above events shows that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or any other specified laws (both Central and State) including those prescribed under Rule 133(1) of the CGST Rules, 2017, as is clear from the said Order which states as follows:- "A period of limitation in all such proceedings, irrespective of the Limitation prescribed under the general law or Special Laws whether condonable or not shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings. " Further, the Hon'ble Supreme Court, vide its subsequent Order dated 10.01.2022 has extended the period(s) of limitation till 28.02.2022 and the relevant portion of the said Order is as follows:- "The Order dated 23.03.2020 is restored and in continuation of the subsequent Orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general of special laws in respect of all judicial or quasi-judicial proceedings." Accordingly this Order having been passed today falls within the limitation prescribed under Rule 133(1) of the CGST Rules, 2017. 19. A copy of this order be sent to the Applican ..... X X X X Extracts X X X X X X X X Extracts X X X X
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