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2023 (7) TMI 1288 - COMPETITION COMMISSION OF INDIAProfiteering - existence (or not) of projects other than the project “Tinsel Town” being constructed by the Respondent under single GST Registration - liability to pass on the benefit of ITC in respect all the other Projects/Blocks to the buyers, or not - HELD THAT:- The Respondent is executing a single project namely “Tinsel Town” under GSTIN 27AAHFN999N1Z3. The above project is being executed by the Respondent in two Phases i.e. Phase I & Phase II. The Phase I & II of the above project has been registered with Maharashtra RERA under Registration No. P52100000392 & P52100017178. The NAA vide its Order in SHRI SHUBHAM SAXENA, SH SHYAM AGGARWAL S-201, SH. PRAKHAR VARSHNEY, A201, DIRECTORATE GENERAL OF ANTI-PROFITEERING NEW DELHI VERSUS M/S NEW WORLD REALTY LLP [2022 (8) TMI 1413 - NATIONAL ANTI-PROFITEERING AUTHORITY] has already determined profiteered amount of Rs. 1,45,28,245/- in respect of the above two phases of the project “Tinsel Town”. It is also observed by the Commission that the Respondent is not executing any other project other than the project “Tinsel Town” under the same GSTIN 27AAHFN999N1Z3 and the same has been verified by the DGAP by visiting the website of Maharashtra RERA. From the website of Maharashtra RERA, it has been observed that the Respondent has obtained Tower-wise registration of two phases of the project “Tinsel Town” and no other project than the above project is being executed by him under the above GSTIN. The instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017 as the Respondent is not executing any project other than the project “Tinsel Town” which has already been investigated and profiteered amount has also been determined by the NAA vide its Order in Shri Shubham Saxena. Accordingly, the proceedings initiated against the Respondent under Rule 133 (5) of the CGST Rules, 2017 are hereby dropped.
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