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2019 (6) TMI 548 - NAPA - GSTProfiteering - applicability of provisions of section 171 of the CGST Act, 2017 - it was alleged that the Respondent had charged extra VAT, EDC (External Development Charges) and IDC (Internal Development Charges) - benefit of reduction in the tax rate or additional input tax credit had not been passed - HELD THAT:- The complaint of the Applicant No. 1 was related to the pre-GST period and that the specific charges on the basis of which the said complaint arose pertained to VAT, EDC and IDC. Since the project has been completed before coming into force of the GST w.e.f 01.07.2017, anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. There is no merit in the application filed by the Applicants - application dismissed.
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