Sudha v. Diya Greencity (P.) Ltd.

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The Tax Publishers 2024 TaxPub(GST) 312 (CCI) IN THE COMPETITION COMMISSION OF INDIA RAVNEET KAUR, ANIL AGRAWAL, SWETA KAKKAD & DEEPAK ANURAG, MEMBER Sudha v. Diya Greencity (P.) Ltd. I.O. No. 16 of 2023 29 December , 2023 ORDER The present Report dated 20-4-2023 had been received from the Applicant No. 2 i.e., the Director-Genera! of Anti-Profiteering (DGAP) after a detailed investigation under rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. A reference was received by DGAP from the erstwhile National Authority Anti-profiteering (NAA) to conduct a detailed investigation in respect of an Application fifed under rule 128 of the CGST Rules, 2017, by Applicant No. 1 alleging profiteering in respect of Construction Service supplied by the Respondent. The above Applicant No. 1 alleged that the Respondent had not passed on the benefit of ITC to her by way of commensurate reduction in the price of the flat purchased from the Respondent in the project "Diya Greencity" situated at Raj Nagar Extension, Meerut Road, Ghaziabad on the introduction of GST w.e.f. 1-7-2017, in terms of section 171 of the CGST Act, 2017. 2. The DGAP vide his Report dated 20-4-2023 had inter alia submitted the following: - (i) On receipt of the reference from the NAA on 2-11-2022, a Notice under rule 129 of the Rules was issued to Respondent calling upon the Respondent to reply as to whether he admitted that the benefit of ITC had not been passed on to the recipients by way of commensurate reduction in price and if so, to suo motu determine the quantum thereof and indicate the same in his reply to the Notice as well as to furnish all documents in support of his reply. (ii) The period covered by the current investigation was from 1-7-2017 to 31-10-2022. (iii) The DGAP issued the Notice dated 10-11-2022 and subsequent reminders to the Respondent. The replies of Respondent to DGAP are summed up as follows: - SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 312 (CCI)

IN THE COMPETITION COMMISSION OF INDIA

RAVNEET KAUR, ANIL AGRAWAL, SWETA KAKKAD & DEEPAK ANURAG, MEMBER

Sudha v. Diya Greencity (P.) Ltd.

I.O. No. 16 of 2023

29 December , 2023

ORDER

The present Report dated 20-4-2023 had been received from the Applicant No. 2 i.e., the Director-Genera! of Anti-Profiteering (DGAP) after a detailed investigation under rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. A reference was received by DGAP from the erstwhile National Authority Anti-profiteering (NAA) to conduct a detailed investigation in respect of an Application fifed under rule 128 of the CGST Rules, 2017, by Applicant No. 1 alleging profiteering in respect of Construction Service supplied by the Respondent. The above Applicant No. 1 alleged that the Respondent had not passed on the benefit of ITC to her by way of commensurate reduction in the price of the flat purchased from the Respondent in the project "Diya Greencity" situated at Raj Nagar Extension, Meerut Road, Ghaziabad on the introduction of GST w.e.f. 1-7-2017, in terms of section 171 of the CGST Act, 2017.

2. The DGAP vide his Report dated 20-4-2023 had inter alia submitted the following: -

(i) On receipt of the reference from the NAA on 2-11-2022, a Notice under rule 129 of the Rules was issued to Respondent calling upon the Respondent to reply as to whether he admitted that the benefit of ITC had not been passed on to the recipients by way of commensurate reduction in price and if so, to suo motu determine the quantum thereof and indicate the same in his reply to the Notice as well as to furnish all documents in support of his reply.

(ii) The period covered by the current investigation was from 1-7-2017 to 31-10-2022.

(iii) The DGAP issued the Notice dated 10-11-2022 and subsequent reminders to the Respondent. The replies of Respondent to DGAP are summed up as follows: -