TMI Blog2022 (10) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... - SH. AMAND SHAH, CHAIRMAN, SH. PRAMOD KUMAR SINGH, TECHNICAL MEMBER, SH. MAHESH RUSTOGI, TECHNICAL MEMBER Present :- 1. None for the Applicant No.1 2. None for the Respondent ORDER 1. The National Anti-Profiteering Authority (NAA) vide Order No. 57/2022 dated 05.08.2022 has given the following order: 13. As discussed above, this Authority concurs with the DGAP' report dated 28.10.2020. The Authority determines that the Respondent has profiteered by Rs. 1.45,87,404/- in respect of the project Ruparel Orion during the period from 01.07.2017 to 31.12.2019 which includes Rs. 86215/- of the Applicant No. 1 and orders refund/return/passing on of the profiteered amount, if not already done, along with the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls dated 23.08.2022. The Respondent informed that the company was developing a single project named as Ruparel Orion under the said GSTIN 27AAECK9069N1ZQ and the company did not have any other project. iv) The subject application, various replies of the Respondent and the documents/evidences on record had been carefully examined. The main issues for determination are: - a) Whether there was benefit of reduction in rate of tax or ITC on the supply of construction service by the Respondent after implementation of GST w.e.f. 01.07.2017 and if so, b) Whether the Respondent passed on such benefit to the recipients by way of commensurate reduction in price, in terms of Section 171 of the CGST Act, 2017. v) The Authority vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited and it was observed that there was only one Project registered in MHRERA. For further confirmation of this fact a letter to the Jurisdictional Commissioner had also been written. viii) On the basis of the details of outward supply of Construction services submitted by the Respondent, it was also observed that the service was supplied in the State of Maharashtra only. 3. The Authority has carefully examined the Report of the DGAP and the case records and it has been observed that the Respondent had developed only single project named as Ruparel Orion under the GSTIN 27AAECK9069N1ZQ which had already been investigated by the DGAP and the Authority had passed Order No.57/2022 dated 05.08.2022 under Section 171 of the CGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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