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TMI Blog2023 (8) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred to as the "Rules"). The brief facts of the case are that the erstwhile National Anti-Profiteering Authority (hereinafter referred to as the "NAA") in the case of M/s Vishwanath Builders, 17, N. D. Avenue, Opposite Club 07, Sky City Road, Off S P Ring Road, Shela, Ahmedabad-380058 (hereinafter referred to as "the Respondent"), vide Para-13 of the Order No. 61/2022 dated 26.08.2022 had directed the DGAP to investigate profiteering in relation to projects other than the project "VISHVVANATH SARATHYA" being constructed by the Respondent under single GST Registration No. i.e. 24ABEPV6263D1ZN under Rule 133 (5) of the Rules, and submit investigation report to the NAA for determination whether the Respondent was liable to pass on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigation under Rule 133 (5) of the CGST Rules 2017 in compliance with the directions contained in Para 13 of Order No. 61/2022 dated 26.08.2022. The present investigation has been conducted in respect of all other projects of the Respondent being executed under the same GST Registration No. 24ABEPV6263D1ZN. iii. That a notice under Rule 129 of the Rules was issued by the DGAP on 01.09.2022 to the Respondent, calling upon the details of all the projects being executed by the Respondent under the same GST Registration No. to investigate whether commensurate benefit of ITC had been passed on by the Respondent to the recipients in respect of construction service supplied by the Respondent for all the projects and the Respondent was reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax rate Pre-GST and Post-GST. h) Balance-sheets from Financial Year 2016-17 to 2020-21. i) Copies of report/details submitted before RERA. j) Status of the projects Vishwanath Samam and Vishwanath Sarathya as on 31.08.2022 in terms of tower-wise sold and unsold units and Building Use Permission (BU Permissions) of all three projects. viii. That the Respondent had submitted details of three projects namely Vishwanath Sopan, Vishwanath Sarathya and Vishwanath Samam. Out of the 3 projects, the project Vishwanath Sopan had commenced and was completed in pre-GST era i.e., before June 30th 2017, the project Vishwanath Samam had commenced operations in post-GST era i.e., on or after July 1, 2017 and the third one Vishwanath Sarathya was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 26.08.2022 in respect of the above project. The project Vishwanath Samam had commenced in 2019 after implementation of GST in July 2017. The RERA Website of Gujarat mentions its date of commencement as 05.04.2019. The Respondent had submitted that first booking for project "Vishwanath Saman" was on 20.07.2019. Hence, this Project by virtue of having commenced in the GST era and first booking also done after two years of implementation of GST does not come under the purview of Section 171 of the CGST Act 2017. The other project was the project Vishwanath Sopan which had been claimed to have commenced in pre-GST era with first booking done on 29.09.2014 and Building Use (BU) Certificate issued on 24th January 2017. The Gujrat RERA website ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nath Sopan" "Vishwanath Samam" and "Vishwanath Sarathya". 5. The NAA vide its Order No. 61/2022 dated 26.08.2022 has already determined profiteered amount of Rs. 2,95,93,850/- in respect of the project "Vishwanath Sarathya". 6. The Respondent vide his submissions has also submitted that he has executed the project named "Vishwanath Sopan" in pre-GST regime. In respect of this project, the Respondent has submitted building use permission dated 24.01.2017 issued by the Ahmedabad Urban Development Authority. Keeping in view the above submissions, the Commission finds that since the Respondent has received the BU permission on 24.01.2017 in pre-GST regime, the Anti-profiteering provisions under Section 171 of CGST Act, 2017 are not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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