9911796707
TMI Blog2023 (8) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act, 2017 requiring that any reduction in the rate of tax on any supply of goods or services or the benefit of the input tax credit shall be passed on to the recipient by way of commensurate reduction in prices , is not applicable in the present case. The above fact has also been corroborated from the website of the UP RERA as well as the reply of the Jurisdictional State GST Commissionerate, Noida as per the report of the DGAP. 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, SH. BHAGWANT SINGH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject ATS Rhapsody , being executed by the Respondent, if any, under the provisions of Section 171 of the CGST Act, 2017. The contents of para 46 are reproduced below: 46. In view of the facts discussed hereinabove and the findings thereof, the Authority has reason to believe that since the Respondent has been found to have contravened the provisions of Section 171 of the CGST Act 2017 in respect of the subject Project ATS Rhapsody and hence there is every possibility that similar contravention may has taken place with his other projects. This Authority in terms of Rule 133 (5)(a) of the CGST Rules 2017 also directs the DGAP to investigate profiteering in relation to other Projects executed by the Respondent, if any, under the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s other than ATS Rhapsody project. In response, the Joint Commissioner (Anti-profiteering), State Tax, Lucknow vide letter dated 22.12.2022 forwarded a copy of a letter dated 19.12.2022 issued by the Deputy Commissioner, State Tax, Noida wherein it has been informed that the Dy. Commissioner of State Tax had issued a Notice to the Respondent to inquire about projects executed by the Respondent and the Respondent submitted a reply that there is no other project executed by the Respondent. f. The DGAP had concluded in his report that the Respondent had not undertaken any other construction project except the project ATS Rhapsody which has already been investigated by the DGAP and profiteering determined vide NAA's Order No. 74/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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