9911796707
TMI Blog2023 (7) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... P52100017178. The NAA vide its Order in SHRI SHUBHAM SAXENA, SH SHYAM AGGARWAL S-201, SH. PRAKHAR VARSHNEY, A201, DIRECTORATE GENERAL OF ANTI-PROFITEERING NEW DELHI VERSUS M/S NEW WORLD REALTY LLP [ 2022 (8) TMI 1413 - NATIONAL ANTI-PROFITEERING AUTHORITY] has already determined profiteered amount of Rs. 1,45,28,245/- in respect of the above two phases of the project Tinsel Town . It is also observed by the Commission that the Respondent is not executing any other project other than the project Tinsel Town under the same GSTIN 27AAHFN999N1Z3 and the same has been verified by the DGAP by visiting the website of Maharashtra RERA. From the website of Maharashtra RERA, it has been observed that the Respondent has obtained Tower-wise r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts other than the project Tinsel Town being constructed by the Respondent under single GST Registration No. i.e. 27AAHFN9995N1Z3 under Rule 133 (5) of the CGST Rules, 2017 and submit investigation report to the NAA for determination whether the Respondent was liable to pass on the benefit of ITC in respect all the other Projects/Blocks to the buyers, or not, as per the provisions of Section 171 (1) of the CGST Act, 2017. 2. Vide the above mentioned Report, the DGAP had stated that:- i. The Authority vide Para 49 of the Order No. 59/2022 dated 22.08.2022 determined Rs. 1,45,28,245/- as the amount of benefit of ITC not passed on to the recipients by the Respondent during the period from 01.07.2017 to 30.09.2019. ii. On receip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in respect of the Respondent as seen from the Maha RERA website has been provided by the DGAP as per the Table given below:- Sr. No. Project Name Promoter Name RERA Registration No. 1 Tinsel Town Phase I New World Realty LLP P52100000392 2 Tinsel Town Phase II New World Realty LLP P52100017178 vii. Further, to verify the Respondent's claim, letter F. No. 22011/API/38/2022/2311 dated 19.10.2022 was also sent to the Commissioner of State Tax, Govt. of Maharashtra, Mumbai for ascertainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the project Tinsel Town . 4. It is also observed by the Commission that the Respondent is not executing any other project other than the project Tinsel Town under the same GSTIN 27AAHFN999N1Z3 and the same has been verified by the DGAP by visiting the website of Maharashtra RERA. From the website of Maharashtra RERA, it has been observed that the Respondent has obtained Tower-wise registration of two phases of the project Tinsel Town and no other project than the above project is being executed by him under the above GSTIN. 5. The Commission has also observed that letter F. No. 22011/API/38/2022/2311 dated 19.10.2022 was also sent by the DGAP to the Commissioner of State Tax, Govt. of Maharashtra, Mumbai to ascertain whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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