9911796707
TMI Blog2023 (8) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... sent Report dated 30.08.2022 has been received from the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 133 (5) of the Central Goods & Tax (CGST) Rules, 2017. The brief facts of the case are that the erstwhile National Anti-Profiteering Authority (NAA) in the case of M/s SJP Hotel & Resorts Pvt. Ltd. had confirmed profiteered amount of Rs. 6,87,58,685/- in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Respondent. ii. On receipt of the above said Order, notice under Rule 129 of the CGST Rules, 2017 was issued by the DGAP on 29.07.2022, calling upon the Respondent to reply as to whether he admitted that the benefit of ITC had not been passed on to the customers of projects other than "Migsun Wynn", if any, by way of commensurate reduction in price and if so, to suo moto determine the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per RERA records did not fall under the same GSTIN. v. The DGAP has verified the above claim of the Respondent that he had not undertaken any project other than "Migsun Wynn", by checking the details of projects executed by him registered with UP Real Estate Regulatory Authority (RERA) from the UPRERA website. Upon verification, it was observed that one more Project was registered with UPRERA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices", was not applicable in the present case. 3. This Commission has carefully considered the DGAP's Report dated 30.08.2022 and the documents/information placed on record and it has been revealed that the Respondent is executing a single project namely "Migsun Wynn" under GSTIN 09AALCS8695P1ZZ a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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