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2023 (8) TMI 1031

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..... from the official website of the Maharashtra RERA that no other project is being executed by the Respondent. Hence, the DGAP has reported that there was no other project registered on the GSTIN: 27AAICP7601B1ZO, which can be investigated in terms of Section 171 of the CGST Act, 2017. This Commission finds that the provisions of Section 171 (1) of the CGST Act, 2017 are not attracted in the case of other projects of the Respondent and therefore the present proceedings are hereby dropped. - SMT. RAVNEET KAUR, CHAIRPERSON, DR. SANGEETA VERMA, MEMBER, AND SH. BHAGWANT SINGH BISHNOI, MEMBER. ORDER The present Report dated 29.03.2023, has been received by the Competition Commission of India (hereinafter referred to as the Comm .....

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..... of para 17 are reproduced below: 17. Since the Respondent has profiteered in the instant project, there is every likelihood that he has profiteered in other projects also under the GSTIN:27AAICP7601 B170. The Authority has reason to believe that the Respondent may have resorted to profiteering in the other projects and hence it directs the DGAP under Rule 133(5) to investigate all 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 . 4. In pursuance of the above directions the DGAP vide his Report dated 29.03.2023 has inter-alia s .....

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..... B1Z0 which can be investigated. 5. This Commission has carefully considered the Report of the DGAP and the other material placed on record and finds that the DGAP, in pursuance to the Order No. 77/2022 dated 30.09.2022 , has investigated the matter pertaining to the other projects being executed by the Respondent in terms of Section 171 of the CGST Act, 2017 and the Rules made thereunder, so as to determine whether there had been any profiteering by the Respondent. The DGAP in its Report has found that there is only one other project namely Godrej Elements , which was executed by the Respondent and the same has already been investigated by it and no profiteering has been found in respect of this project. The DGAP has also verified .....

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