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2022 (4) TMI 629 - NATIONAL ANTI-PROFITEERING AUTHORITYProfiteering - supply of construction services related to the purchase of Flat - benefit of input tax credit (ITC), has been passed or not, by way of commensurate reduction in the price of the apartment purchased by him - violation of Section 171 of the CGST Act, 2017 - HELD THAT:- In the given facts, where the project was launched after introduction of GST, booking/price of the flat has been made/finalised by the Applicant No. 1 in February 2018 and during the whole period the Respondent continued to pay the GST at same rate, and also in absence of any other legally enforceable document; the emails exchange between Applicant No. 1 and Respondent mentioned above in paragraph 8 are not relevant material in these proceedings of anti-profiteering under CGST/SGST Act, 2017. There are no reason to differ from the Report of the DGAP and therefore the findings that the provisions of Section 171 of the CGST Act 2017 have not been contravened in this case has been agreed. As per the provisions of Rule 133 (1) of the CGST Rules, 2017 this order was required to be passed within a period of 6 months from the date of receipt of the Report from the DGAP under Rule 129 (6) of the above Rules. Since, the present Report has been received by this Authority on 05.03.2020 the order was to be passed on or before 04.09.2020. However, due to prevalent pandemic of COVID-19 in the Country this order could not be passed on or before the above date. Thus, the instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017. Therefore, the allegation that the Respondent has not passed on the benefit of ITC in this case is not found sustainable. Accordingly, the application filed by Applicant No. 1, requesting action against the Respondent for alleged violation of the provisions of Section 171 of the CGST Act is dismissed being not maintainable. Application dismissed.
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