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TMI Blog2023 (8) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... d Orchid and in the second phase, there are two towers namely, Tulip and Zinnia. For both the phases under the SKA Green Arch project, the Respondent has taken a single RERA Registration No. i.e. UPRERAPRJ3377 registered with Uttar Pradesh Real Estate Regulatory Authority (UP RERA). The NAA vide its Order No. 72/2022 dated 13.09.2022 has already determined profiteered amount of Rs. 4,75,87,468/- in respect of the above two phases of the project SKA Green Arch . It is also observed by the Commission that the Respondent is not executing any other project other than the project SKA Green Arch under the same GSTIN 09AAGCP220N1ZW and the same has been verified by the DGAP by visiting the website of UP RERA. From the website of UP RERA, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u Infrabuild Pvt. Ltd, GH-05B, Sector-16B, Greater Noida West, Uttar Pradesh (Project: SKA Green Arch , Noida) (hereinafter referred to as the Respondent ), vide Para-27, 28 of the Order No. 72/2022 dated 13.09.2022 had directed the DGAP to investigate profiteering in relation to projects other than the project SKA Green Arch being constructed by the Respondent under single GST Registration No. i.e. 09AAGCP220N1ZW under Rule 133 (5) of the Rules, and submit investigation report to the NAA for determination whether the Respondent was liable to pass on the benefit of ITC in respect of 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 Repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under Rule 129 of the CGST Rules, 2017 was issued by the DGAP on 26.09.2022, calling upon the Respondent to reply as to whether he admitted that the benefit of ITC had not been passed on to the customers of projects other than SKA Green Arch , if any, by way of commensurate reduction in price and if so, to suo moto determine the quantum thereof and indicate the same in his reply to the notice as well as furnish all the supporting documents. iv. The period covered by the current investigation was from 01.07.2017 to 31.08.2022. v. In terms of Rule 133 (5) (b) of the Rules, read with Rule 129(6) of the Rules, the time limit to complete the investigation was on or before 21.03.2023. vi. In response to the notice dated 27.09.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuted projects other than SKA Green Arch project. In reply to the same, the Deputy Commissioner State GST, Sector-1, Gautam Budh Nagar, Uttar Pradesh through his letter dated 01.03.2023 had endorsed a letter dated 01.03.2023 written to the Joint Commissioner, State Tax Sector-1 Gautam Budh Nagar, Uttar Pradesh by the Respondent M/s Prasu Infrabuild Pvt. Ltd. stating that apart from the project namely; 'SKA Green Arch', the Respondent has not undertaken any other project. Further as per digital Records, no other firm is registered on this PAN . The Jurisdictional Deputy Commissioner State GST had also enclosed the copy of the report from the GST portal depicting the name of Respondent M/s Prasu Infrabuild Pvt. Ltd. only as the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Green Arch . 4. It is also observed by the Commission that the Respondent is not executing any other project other than the project SKA Green Arch under the same GSTIN 09AAGCP220N1ZW and the same has been verified by the DGAP by visiting the website of UP RERA. From the website of UP RERA, it has been observed that the Respondent has obtained single registration of two phases of the project SKA Green Arch and no other project than the above project is being executed by him under the above GSTIN. 5. The Commission has also observed that a letter was also sent by the DGAP to the jurisdictional Commissionerate to ascertain whether the Respondent had executed any projects other than SKA Green Arch project. The Deputy Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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