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2023 (8) TMI 1031 - COMPETITION COMMISSION OF INDIAProfiteering - benefit of ITC was not passed on to the recipients by the Respondent during the period from 01.07.2017 to 31.12.2018 - contravention of section 171 of CGST Act - HELD THAT:- The DGAP in its Report has found that there is only one other project namely “Godrej Elements’’, which was executed by the Respondent and the same has already been investigated by it and no profiteering has been found in respect of this project. The DGAP has also verified from the official website of the Maharashtra RERA that no other project is being executed by the Respondent. Hence, the DGAP has reported that there was no other project registered on the GSTIN: 27AAICP7601B1ZO, which can be investigated in terms of Section 171 of the CGST Act, 2017. This Commission finds that the provisions of Section 171 (1) of the CGST Act, 2017 are not attracted in the case of other projects of the Respondent and therefore the present proceedings are hereby dropped.
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