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2023 (9) TMI 337 - CCI - GSTProfiteering - landowners have received their share of flats from the developer or not - Respondent has not collected GST from the landowners as claimed by the Respondent - liability to pass on Input Tax Credit benefit to the landowners or not - HELD THAT - This Commission has carefully considered the Report dated 26.02.2021 furnished by the DGAP and the other material brought on record and it has been revealed that the Applicant No. 1 has been found eligible 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 provisions of Section 171 of the CGST Act 2017 as the benefit of ITC has already been passed on to the Applicant No. 1 - the present proceedings launched under Section 171 of CGST Act 2017 are not maintainable and are hereby dropped.
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