TMI Blog2023 (8) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to the said Project. Vishwanath Samam - HELD THAT:- The Commission has observed that the said project commenced in 2019 after implementation of GST. As per the RERA Website of Gujarat, date of commencement of the Vishwanath Samam project was 05.04.2019 and as per Respondent's record first booking for the project was done on 20.07.2019. Since, no unit was sold in pre-GST era which can be compared with the post-GST base price to determine whether there is any profiteering and there is no availability of CENVAT credit to compare with IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 benefit of ITC in respect of all the other Projects/Blocks to the buyers, or not, as per the provisions of Section 171(1) of the CGST Act, 2017. 2. Vide the above-mentioned Report, the DGAP has stated: - i. That the NAA had gone through the Investigation Report dated 26.02.2021 submitted by the DGAP in the subject case, wherein it had passed Order No. 61/2022 dated 26.08.2022 . As per para 9 of the order, NAA had determined the amount of profiteering to the tune of Rs. 2,95,93,8501-. Further vide para 13 of the order the Authority observed that: - The Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 requested to furnish the fresh requisite information/data for the period up to August 2022. iv. That the period covered by the current investigation was from 01.07.2017 to 31.08.2022. v. That in terms of Rule 133 (5) (b) of the Rules, read with Rule 129 (6) of the Rules, the time limit to complete the investigation was on or before 28.02.2023. vi. That in response to the Notice dated 01.09.2022 and subsequent Reminder-1 dated 28.09.2022, Reminder-II dated 06.10.2022, Reminder-III dated 14.10.2022, summons dated 02.11.2022 27.12.2022 and letter dated 30.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 started in pre-GST era and was completed post coming into force of GST. The Project Wise commencement and completion as given by the Respondent was as under: SCHEME NAME COMMENCEMENT ON COMPLETED ON BU PERMISSION ANNEXURE REMARKS SOPAN 27-10-2015 24.01.2017 BU (Building Use) Permission dated 24.01.2017 Project started and completed in Pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 also depicts only two projects Vishwanath Sarathya and Vishwanath Samam. Therefore, this project also by virtue of having commenced and completed in the pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered 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 to the said Project. 7. In respect of the project Vishwanath Samam , the Commission has observed that the said project commenced in 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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