TMI Blog2023 (7) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in terms of Section 171 of the CGST Act, 2017 and the Rules made there under so as to determine whether there has been any profiteering by the Respondent and found that no other project has been executed by the Respondent except the project U-Faria , Profiteering in respect of which has already been determined by the NAA. The above fact has also been corroborated from the website of the UP RERA as well as the reply of the Commissioner State Tax UP as per the report of the DGAP. The Commission finds that the provisions of Section 171 of the CGST Act, 2017 are not attracted in the case of the other projects of the Respondent and therefore, the proceedings are accordingly dropped against the Respondent. - Case No. 05/2023 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng executed by the Respondent, if any, under the provisions of Section 171 of the CGST Act, 2017. The contents of Para 19 are reproduced below: 19. Further, since the Respondent has profiteered in the instant project, there is every likelihood that he has profiteered in other projects executed under the same GSTIN. The Authority has reasons to believe that the Respondent may have resorted to profiteering in the other projects also and hence, it directs the DGAP under Rule 133(5) to investigate all the other projects of the Respondent under the same GST registration which have not yet been investigated from the perspective of Section 171 of the CGST Act, 2017 and submit complete investigation report for all the Projects under this singl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of State Tax, Lucknow for ascertaining whether Respondent has executed any projects other than project U-Faria project. In response, the Joint Commissioner (Anti-profiteering) State Tax, Lucknow intimated vide letter dated 06.02.2023 that the Respondent was not executing any project other than the project U-Faria . viii. The DGAP concluded by stating that the Respondent has not undertaken any other construction project except project U-Faria which has already been investigated by DGAP and profiteering determined vide NAA Order No. 79/2022 dated 30.09.2022. Therefore, Section 171 (1) of the Central Goods and Services Tax Act, 2017 requiring that any reduction in rate of tax on any supply of goods or services or the benefit of inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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