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TMI Blog2023 (9) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for ITC benefit of Rs. 19,286/- including 12% GST. It has also been revealed that the Respondent has suo-moto passed on Rs. 40,000/- i.e. 0.95% of the taxable turnover to the Applicant No. 1 as such benefit. It is also revealed that the Applicant vide email dated 02.05.2022 sent to the NAA in response to letters No. 3482 dated 30.03.2022 and No. 4291 dated 27.04.2022, has stated that the issue stands resolved and the matter may be treated as closed - It is apparent from the emails that the Applicant No. 1 does not want to pursue the matter further as she has already received the benefit of ITC from the Respondent as is also stated in the Report of the DGAP. The instant case does not fall under the ambit of Anti-Profiteering provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of profiteering came to Rs. 19,286/- including 12% GST. However, the Respondent had suo-moto passed on Rs. 40,000/- i.e. 0.95% of the taxable turnover to the above Applicant as benefit of ITC. 3. The DGAP concluded that no further dues towards profiteering were required to be paid by the Respondent and the provisions of Section 171 (1) of the CGST Act, 2017 may not be invoked against the Respondent and the profiteering amount already paid may be confirmed and regularized. 4. The National Anti-Profiteering Authority (NAA) after careful consideration of the Report of the DGAP vide Interim Order No. 30/2020 dated 27.11.2020 directed the DGAP to re-investigate the matter under Rule 133 (4) of the CGST Rules, 2017 on the following issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act, 2017 which requires that any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices may not be invoked against the Respondent and the profiteering amount already paid may be confirmed and regularized. 7. The NAA issued Notice to the Applicant No. 1 on 10.03.2021 informing that the DGAP has alleged 'nil' profiteering against the Respondent under Section 171 of the CGST Act, 2017 and directed her to intimate why the said Report should not be accepted and also to file written submissions in the matter. The above Applicant was given six opportunities to file her written submissions on 10.03.2021, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losed. Again, vide her email dated 17.05.2022 in response to NAA's letter No. 4842 dated 12.05.2022, she has intimated that the matter stood closed from her side as the issue has been resolved. It is apparent from the above emails that the Applicant No. 1 does not want to pursue the matter further as she has already received the benefit of ITC from the Respondent as is also stated in the Report of the DGAP. 11. In view of the above submissions of the Applicant No. 1 and the findings of the DGAP, we find that the instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017 as the benefit of ITC has already been passed on to the Applicant No. 1. Accordingly, the present proceedings lau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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