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    <description>NAPA found no profiteering case against respondent developer regarding Samyama City Tower 1-D project under section 171(1) of CGST Act, 2017, as RERA approval, bookings, and price fixation occurred after GST introduction with payments received post July 1, 2017. However, NAPA took suo motu cognizance of respondent&#039;s nine other projects where profiteering investigation was pending, directing DGAP to investigate and report whether respondent failed to pass ITC benefits to buyers in these projects.</description>
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      <description>NAPA found no profiteering case against respondent developer regarding Samyama City Tower 1-D project under section 171(1) of CGST Act, 2017, as RERA approval, bookings, and price fixation occurred after GST introduction with payments received post July 1, 2017. However, NAPA took suo motu cognizance of respondent&#039;s nine other projects where profiteering investigation was pending, directing DGAP to investigate and report whether respondent failed to pass ITC benefits to buyers in these projects.</description>
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