9911796707
TMI Blog2023 (8) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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 Prasu Infrabuild Pvt. Ltd, GH-05B, Sector-16B, Greater Noida West, Uttar Pradesh (Project: "SKA Green Arch", Noida) (hereinafter referred to as "the Respondent"), vide Para-27, 28 of the Order No. 72/2022 dated 13.09.2022 had directed the DGAP to investigate profiteering in relation to projects other than the project "SKA Green Arch" being constructed by the Respondent under single GST Registration No. i.e. 09AAGCP220N1ZW 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ects under this single GST Registration." iii. As directed by the NAA in the Order No. 72/2022 dated 13.09.2022 received by the DGAP on 22.09.2022, a notice under Rule 129 of the CGST Rules, 2017 was issued by the DGAP on 26.09.2022, 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 "SKA Green Arch", if any, by way of commensurate reduction in price and if so, to suo moto determine the quantum thereof and indicate the same in his reply to the notice as well as furnish all the supporting documents. iv. The period covered by the current investigation was from 01.07.2017 to 31.08.2022. v. In terms of Rule 133 (5) (b) of the Rules, read with R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han "SKA Green Arch" project. In reply to the same, the Deputy Commissioner State GST, Sector-1, Gautam Budh Nagar, Uttar Pradesh through his letter dated 01.03.2023 had endorsed a letter dated 01.03.2023 written to the Joint Commissioner, State Tax Sector-1 Gautam Budh Nagar, Uttar Pradesh by the Respondent M/s Prasu Infrabuild Pvt. Ltd. stating that "apart from the project namely; 'SKA Green Arch', the Respondent has not undertaken any other project. Further as per digital Records, no other firm is registered on this PAN". The Jurisdictional Deputy Commissioner State GST had also enclosed the copy of the report from the GST portal depicting the name of Respondent M/s Prasu Infrabuild Pvt. Ltd. only as the firm registered on the PA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved by the Commission that the Respondent is not executing any other project other than the project "SKA Green Arch" under the same GSTIN 09AAGCP220N1ZW and the same has been verified by the DGAP by visiting the website of UP RERA. From the website of UP RERA, it has been observed that the Respondent has obtained single registration of two phases of the project "SKA Green Arch" and no other project than the above project is being executed by him under the above GSTIN. 5. The Commission has also observed that a letter was also sent by the DGAP to the jurisdictional Commissionerate to ascertain whether the Respondent had executed any projects other than "SKA Green Arch" project. The Deputy Commissioner of State Tax, U.P. vide his letter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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