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TMI Blog2023 (7) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 and the Rules made there under so as to determine whether there has been any profiteering by the Respondent and found that no other project has been executed by the Respondent except the project JKG Palm Court , profiteering in respect of which has already been determined by the NAA. The Commission finds that the provisions of Section 171 of the CGST Act, 2017 are not attracted in the case of the other projects of the Respondent and therefore the proceedings are accordingly dropped against the Respondent. - Case No. 04/2023 - - - Dated:- 17-7-2023 - MRS. RAVNEET KAUR, CHAIRPERSON, MRS. SANGEETA VERMA, TECHNICAL MEMBER. SH. BHAGWANT SINGH BISHNOI, MEMBER, ORDER 1. The present Report dated 13.02.2023, has been received f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may have resorted to profiteering in the other projects also and hence, it directs the DGAP under Rule 133(5) to investigate all the other projects of the Respondent under the same GST registration which have not yet been investigated from the perspective of Section 171 of the CGST Act, 2017 and submit complete investigation report for all the projects under this single GST Registration . 5. In pursuance of the above direction the DGAP vide his Report dated 13.02.2023 has inter-alia submitted the following:- i) That a Notice under Rule 129 of the Central Goods and Services Tax Rules, 2017 was issued on 19.10.2022, calling upon the Respondent to reply as to whether he admitted that the benefit of input tax credit had not been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KG Construction Pvt. Ltd. UPRERAPRJ6966 2 JKG Palm Court Phase II C D JKG Construction Pvt. Ltd. UPRERAPRJ7088 v) Further, the DGAP had sent a letter vide F. No.22011/API/44/2022/2457 dated 09.11.2022 to the Commissioner of State Tax, Lucknow for ascertaining whether the Respondent had executed any projects other than the project JKG Palm Court . In response, the Joint Commissioner (Anti-profiteering) State Tax, Lucknow intimated vide letter dated 30.01.2023 that the Respondent was not executing any project other than the project JKG Palm Court . vi) The DGAP has concluded by stating that the Respondent has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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