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2022 (7) TMI 1479 - NAPA - GSTProfiteering - Construction Services supplied by the Respondent - fraud and forgery on the part of the Respondent - fault in calculations of the profiteered amount, saleable area and the total turnover of the Respondent by the DGAP - time limitation - HELD THAT:- This Authority finds that, the narrated submissions of the Applicant No. 1 require due scrutiny and consideration. Therefore, without going into the merits and the other submissions made by the Respondent and the Applicant Nos. 1 & 2 at this stage, the Authority finds that this case needs to be reinvestigated by the DGAP based on the above observations of this Authority. Thus the Authority directs the DGAP to reinvestigate the matter as per the provisions of rule 133(4) of the CGST Rules 2017. The DGAP shall and must determine the authenticity and correctness of the data/information and records upon which its Report is based and after determining the authenticity of such information/data & records reinvestigate and redetermine the profiteered amount, if any, for the Project and for each eligible recipient of supply in the said Project based upon such authentic and correct data, information and records. The Hon'ble Supreme Court in IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION [2020 (5) TMI 418 - SC ORDER], while taking suo motu cognizance of the situation arising on account of Covid-19 pandemic, has extended the period of limitation prescribed under the general law of limitation or any other special laws (both Central and State) including those prescribed under rule 133(1) of the CGST Rules, 2017 - Accordingly this Order having been passed today falls within the limitation prescribed under rule 133(1) of the CGST Rules, 2017.
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