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2023 (7) TMI 1220 - COMPETITION COMMISSION OF INDIAProfiteering - benefit of input tax credit not passed on - Contravention of Section 171 of CGST Act - HELD THAT:- The 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 in SH. VIVEK GUPTA, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, VERSUS M/S. MAHESHWARI INFRATECH PVT LTD., [2022 (10) TMI 369 - NATIONAL ANTI-PROFITEERING AUTHORITY], has investigated the matter pertaining to the other projects executed by the Respondent in terms of Section 171 of the CGST Act, 2017 and the Rules made there under so as to determine whether there has been any profiteering by the Respondent and found that no other project has been executed by the Respondent except the project “U-Faria”, Profiteering in respect of which has already been determined by the NAA. The above fact has also been corroborated from the website of the UP RERA as well as the reply of the Commissioner State Tax UP as per the report of the DGAP. The Commission finds that the provisions of Section 171 of the CGST Act, 2017 are not attracted in the case of the other projects of the Respondent and therefore, the proceedings are accordingly dropped against the Respondent.
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