TaxTMI 
TaxTMI 
2022 (6) TMI 1075
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....ance of the occupancy certificate to the Respondent from the perspective of Section 171 of the CGST Act, 2017. 2. The DGAP vide his Report dated 27.01.2021 has inter-alia submitted the following points:- I. The period covered by the current investigation is from 01.07.2017 to 08.08.2019 i.e. the date when the Respondent received the Occupancy Certificate (00) which was extended in terms of this Authority Order No. 81/2020 dated 10.12.2020. II. As per the directions of this Authority vide Order. No. 81/2020 dated 10.12.2020; the case was to be re-investigated based on the fresh data up to the 00 period i.e 08.08.2019 hence, the Respondent vide letter dated 31.12.2020 was asked to submit documents concerning issues raised in Para 28 of the aforesaid Order. The Respondent submitted his reply vide letters/e-mails dated 08.01.2021, 15.01.2021, and 25.01.2021. The Respondent stated that the Project "Suncity Avenue-102" comprises 761 residential units and 51 commercial shop units. As per the DGAP's report dated 23.03.2020, while computing the profiteered amount the area of residential units only had been considered whereas the area of the commercial shop units had....
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.... by Notification No. 9/2016-ST dated 01.03.2016. Therefore, the Respondent was not eligible to avail the CENVAT credit of Central Excise Duty paid on the inputs or Service Tax paid on the input services, as per the CENVAT Credit Rules, 2004, which were in force at the material time. However, the Respondent was eligible to avail credit of Service Tax paid on the input services (CENVAT credit of Central Excise Duty was not available) for the commercial shop units sold by him. The Respondent was also eligible to avail ITC of VAT paid on the inputs. Further, post-GST, the Respondent could avail FTC of GST paid on all the inputs and input services including the sub-contracts. From the information submitted by the Respondent for the period April 2016 to 08.08.2019, the details of the ITC availed by them, his turnovers from the project "Suncity Avenue 102' the ratios of ITCs to the turnovers, during the pre-GST (April 2016 to June 2017) and post-GST (July 2017 to 08.08.2019) periods, were furnished as given in table-'A' . Table-A (Amounts in Rs.) S.No. Particulars Total (Pre- GST) April 2016 to June 2017 Total Turnover (Post-GST) July 2017 to 08.08.2019 1.....
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.... periods as well as the turnovers, the recalibrated base price, and the excess realization (profiteering) during the post-GST period was tabulated in table-'B' below. Table-B Sr.No. Particulars 1. Period A 01.07.2017 to 24.01.2018 25.01.2018 to 08.08.2019 Total 2. Output GST rate B 12% 8% 12%/8% 3. Ratio of CENVAT credit/ ITC to Total Turnover as per table - 'B' above (%) C 5.21% 5.21% 5.21% 4. Increase in ITC availed post-GST (%) D= 5.21% less 2.14% 3.07% 3.07% 3.07% 5. Analysis of Increase in input tax credit: 6. Base Price raised during July, 2017 to 08.08.2019 (Rs.) E 19,22,38,774 59,25,53,793 78,47,92,567 7. GST raised over Base Price (Rs.) F=E*B 2,30,68,653 4,74,04,303 7,04,72,956 8. Total Demand raised G=E+F 21,53,07,427 63,99,58,096 85,52,65,523 9. Recalibrated Base Price H=E*(1-D) or 96.93 of E 18,63,37,044 57,43,62,392 76,06,99,435 10. GST @12% or 8% I=H*B 2,23,60,445 4,59,48,991 6,83,09,437 11. Commensurate demand price J=H+I 20,8....
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....2,67,88,794 XIII. The DGAP has also submitted that from the above table "C", it was observed that the benefit claimed to have been passed on by the Respondent was less than what should have been passed on to 20 flat owners by an amount of Rs. 6,69,578/-. Further, it was also observed that the benefit claimed to have been passed on by the Respondent was slightly higher than the commensurate benefit, in respect of 716 Home buyers by an amount of Rs. 12,01,721/-. However, this excess benefit claimed to have been passed on to some recipients, cannot be offset against the additional benefit required to be passed on to other home buyers who did not receive the commensurate benefit as each transaction/home buyer was entitled to the commensurate benefit. The excess amount paid to any recipient could only be adjusted against any future benefit that might accrue to such recipients. XIV. The benefit of additional ITC to the tune of 3.07% of the turnover, has accrued to the Respondent post-GST and the same was required to be passed on by the Respondent to his recipients. Section 171 of the CGST Act, 2017 appears to have been contravened by the Respondent, ....
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....on and alleged contravention of Rs. 2,62,56,6521- is not correct. 5. On the above submissions of the Respondent, the DGAP submitted his clarifications dated 01.03.2021 in terms of Rule 133 (2A) wherein the DGAP reiterated the facts already submitted vide his Report dated 27.01.2021. The quasi-judicial proceedings in the matter could not be completed by the Authority due to the lack of required quorum of members in the Authority during the period 29.04.2021 till 23.02.2022, and the minimum quorum was restored only w.e.f. 23.02.2022 and hence the matter was taken up for proceedings vide Order dated 03.03.2022 and the Respondent was given an opportunity of being heard in person on 12.04.2022. 7. In response the Respondent filed his submissions dated 11.04.2022 wherein, he accepted the DGAP's Report dated 27.01.2021 and also attached confirmed sample copies of acknowledgments, no grievance letters, tax invoices cum demand letters issued by the Respondent to the customers, evidencing the passing of profiteering amount (benefit of ITC) to the customers as a suo-moto endeavor to pass on the amount of profiteering to the customers by abiding with Section 171 of the CGST Act, 2017....
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.... Respondent, giving the names and addresses along with Unit no. allotted to such recipients. Therefore, the total additional amount of Rs. 2,62,56,652/- was required to be returned to the such homebuyers. 10. This Authority finds that the Respondent vide his letter dated 11.04.2022 has accepted the DGAP's Report and requested to conclude the case. The Respondent has also claimed that he has passed on excess ITC benefit of Rs.12,01,7201- to 716 customers and only Rs. 6,69,578/- is required to be passed on to 20 customers. 11. From the above discussions and acceptance of the DGAP Report dated 27.01.2021 by the Respondent, the Authority determines that the Respondent has profiteered an amount of Rs. 2,62,56,652/-. Therefore, given the above facts, the Authority under Rule 133 (3) (a) of the CGST Rules orders that the Respondent shall reduce the price to be realized from the buyers of the flats commensurate with the benefit of ITC received by him. The details of the recipients and benefit which is required to passed on to each recipient/homebuyer (including Applicant No. 1) alongwith the details of the unit are contained in the Annexure' A' to this order. The Authorit....
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....Further, this Authority as per Rule 136 of the CGST Rules 2017 directs the concerned jurisdictional CGST/SGST Commissioner shall also submit a Report regarding the compliance of this order to the Authority and the DGAP within a period of 4 months from the date of receipt of this order. 15. Further, the Hon'ble Supreme Court, vide its Order dated 23.03.2020, Suo Moto Writ Petition (C) No. 03/2020 while taking suo-moto cognizance of the situation arising on account of the Covid-19 pandemic, has extended the period of limitation prescribed under the general law of limitation or any other specified laws (both Central and State) including those prescribed under Rule 133 (1) of the CGST Rules, 2017, as is clear from the said Order which states as follows:- "A period of limitation in all such proceedings, irrespective of the the limitation prescribed under the general law or special laws whether condonable or not shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings." Further, the Hon'ble Supreme Court, vide its subsequent Order dated 10.01.2022 has extended the period(s) of limitation till 28.02.2022 and ....
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....5,209 A204 34,219 A205 34,219 36 Laxmi Narain Gupta A207 35,209 37 Ankit Gulia A208 34,219 38 Mahesh Chander Dewan A301 34,219 Sadhana Srivastava & Chandra Bhushan A302 35,209 39 Srivastava 40 Tarun Kaushik A303 35,209 41 Sonal Maskeen A304 34,219 42 Kanheya Lal A305 34,219 43 Bharat Bhushan A306 35,209 44 KANWAR PAL SINGH TANWAR A307 35,209 45 Anoop Singh A308 34,219 46 Vineet Kumar Saluja A401 34,219 47 Naveen Sangwan A402 35,209 48 Narjeet Singh A403 35,209 49 Sanjeev Kumar Jha A404 34,219 50 Mayank Yadav A405 34,219 51 Taruna Pundeer A406 35,209 52 Himanshu Batra A407 35,209 53 Chitranjan Chhabra A408 34,219 54 Deepa A501 34,219 55 Nitesh Arora A502 35,209 56 Virender Kumar A503 35,209 57 Sukhdeep A504 34,219 58 Pradeep Kumar A505 34,219 59 Rahul Kasana A506 35,209 KAMLESH KUMAR MISHRA & SUPRIYA MISHRA A507 35,209 60 61 Rakesh Andwar A508 34,219 62 Vibhore Garg A601 34,219 63 Sanket Munjal 64 Jyoti Kapoor 65 Lila Dh....
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.... B1201 34,219 125 Kavita Gupta & Sanjay Kumar Gupta B1202 35,209 126 Abhishek Srivastava B1203 35,209 127 Bidya Bhushan Bhartiya B1204 34,219 128 Gunjan Dewan B1205 34,219 129 Shri Krishan Nishal B1206 35,209 130 Rajiv Srivastava B1207 35,209 131 Savita B1208 34,219 132 SAJJAN SINGH B201 68,969 133 Sandeep Kumar B202 35,209 134 Harish Sharma & Alka Sharma B203 35,209 135 Devender Yadav B204 34,219 136 Nisha Kumar B205 34,219 137 Sushma Kumari B206 35,209 138 Abhishek Agnihotri B207 35,209 139 Rekha Prasad B208 34,219 140 Sushma Mehta. B301 34,219 141 Ritu Phogat B302 35,209 142 Preeti Lamba & Sanjay Lamba B303 35,209 143 Satish Kumar Sharma B304 34,219 144 Surender Singh Negi B305 34,219 145 Alok Kumar B306 35,209 146 Rajeev Tanwar B307 35,209 147 KARAN SINGH DALAL B308 68,969 148 MOHSIN RAZA KHAN 149 Babita Joon B401 34,219 B402 35,209 150 Satya Prakash Vashista B403 35,209 151 Ashok Kalra B404 34,219 152 Sunil Kumar B405 34,219 ....
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.... 34,219 210 Arihant Jain C102 35,209 211 Mohinder Singh Rathee C103 35,209 212 Vinod Gulati C104 34,219 213 Omlata Sharma C107 35,209 214 Sumit Gahlot 215 Poonam Devi 216 Nikita Uddin 217 Ankur Gautam 218 Vidhi Chaturvedi 219 Manoj Kumar 220 Pankaj Kumar 221 Radhika Aggarwal C108 34,219 C1101 34,219 C1102 35,209 C1103 35,209 C1104 34,219 C1105 34,219 |C1106 35,209 C1107 35,209 222 Jitendra Kumar |C1201 34,219 223 Sunil Kumar Pandey C1202 35,209 224 Kailash Bhatt C1203 35,209 225 REKHA VIKRAM SINGH C1204 34,219 226 Varsha Rawal C1205 34,219 227 Sanjay Kumar C1206 35,209 228 Manisha Gill 229 Kaneez Fatma C1207 35,209 C1208 34,219 230 Poonam Rani C201 34,219 231 Vineeta C202 35,209 232 Geeta Yadav C203 35,209 233 MOHAN LAL KAUSHAL & MEENU KAUSHAL C205 34,219 234 Munender Singh Nagill C206 35,209 235 Ashok Kumar Goel C207 35,209 236 Shalender Gupta C208 34,219 237 Deepanshu Verma 238 Avnish Bishnoi 239 Preeti Yadav 240 Vasheshra Devi....
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.... Anita Bansal D005 34,219 297 RUPINDER KAUR & RAJWINDER SINGH D006 35,209 298 Dinesh Yadav D007 35,209 299 Johnson Geevarghese & Sulphi Johnson D1001 34,219 300 MANOJ SHARMA D1002 35,209 301 Dharmu Mishra D1003 35,209 302 Alok Kumar Bajpay D1004 34,219 303 Adnan Ali D1005 34,219 304 Aman Jain D1006 35,209 305 Happy Behl D1007 35,209 306 Bharti Bhat D1008 34,219 307 Amarjeet Kataria D101 34,219 308 Keshav Chandra Tomar D102 35,209 309 Prince Kumar D103 35,209 310 Sudesh Devi D104 34,219 311 Ankit Sharma 312 Prakshi Malik D105 34,219. D106 35,209 313 Amisha Gupta D107 35,209 314 Ankur Khunger D108 34,219 315 Dharmender Singh Yadav D1101 34,219 316 Arun Kumar D1102 35,209 317 Svaansh Suneja D1103 35,209 318 Amit Kumar Raina D1104 34,219. 319 Rajneesh Kumar D1105 34,219 320 PRADEEP KUMAR TRIPATHI D1106 35,209 321 Rajbir & Dikshant Kataria D1107 35,209 322 Pushpa Bisht & Prakash Singh Bisht D1108 34,219 323 Mayank Arora D1201 34,219 324 Ak....
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....umar 384 Pragati Sheel D805 34,219 D806 35,209 385 Lalit Kumar Bendwal 386 Narender Kumar Dahiya & Richa Verma D807 35,209 D808 34,219 Page 4 of 8 387 Geeta Arora D901 34,219 388 Rani Jain D902 35,209 389 Sandhya Pandey & Dinesh Pandey D903 35,209 390 Vaibhav D904 34,219 391 Manju Roy D905 34,219 392 Subash Chandra Yadav D906 35,209 393 Ashok Kumar Adlakha & Geeta Adlakha D907 35,209 394 Kalpana D908 34,219 395 Chitra Bhatia E001 34,219 396 Jay Narayan Mishra E002 35,209 397 Abhishek Sharma E003 35,209 398 S. Jambukeshwaran E004 34,219 399 Manoj Kumar E005 34,219 400 Sushila E006 35,209 401 NEELAM KUMARI & ANIL KUMAR E007 35,209 402 Chandrakala E1001 34,219 403 Kumar Pragati E1002 35,209 404 Arash Kumar Setia E1003 35,209 405 Mamta Rani E1004 34,219 406 Pallavi Sharma E1005 34,219 407 Samiran Jana 408 Veena Chhabra 409 R.P. Mittal 410 Rajwanti 411 Dinesh Keshav E1006 35,209 E1007 35,209 E1008 34,219 E101 34,219 E102 35,209 ....
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.... 470 RANI SHARMA E803 70,982 471 Pradeep Kumar Sharma E804 34,219 472 SUMIT CHHABRA & NEHA CHHABRA E805 68,969 473 Madhulika Gupta E806 35,209 474 Kamal Singh E807 35,209 475 Arvinder Singh & Amrit Pal Singh E808 34,219 476 Abha Singh E901 34,219 477 Varun Sarin E902 35,209 478 Manoj Kumar Jain E903 35,209 479 Anirudh E904 34,219 480 Akhilesh Kumar Garg E905 34,219 481 Saurabh Chawla E906 35,209 482 Samunder Singh Sangwan & Veena Godara E907 35,209 483 Chandni Jain E908 34,219 Page 5 of 8 484 Anjana Kapoor F001 34,219 485 Akhilesh Narain Sinha F002 35,209 486 Subhash Chander Arora F003 35,209 487 Trupti Singh F004 34,219 488 Vijay Kumar Dutta F005 34,219 489 Gurpratap Singh & Gurkirat Singh F006 35,209 490 Divya Kabra F007 35,209 491 Nitish Sharma F101 34,219 492 Amit Kumar & Kumari Sonam F102 35,209 493 Rakesh kumar F103 35,209 494 Urmila Chandna F104 34,219 495 Bishan Dass Sharma F105 34,219 496 Piyush 497 Bharti Sharma 498 Ritu Bisht 499....
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.... Vikas Yadav G005 34,219 559 Naresh Kumar 560 Hari Chand 561 Rahul Gupta 562 Rohit Sawhney 563 Rajeev Sachdeva 564 Gagandeep G006 35,209 G007 35,209 G1001 34,219 G1002 35,209 G1003 35,209 G1004 34,219 565 Ankit Shrivastava G1005 34,219 566 Prem Chand G1006 35,209 567 Virender Singh Dhakwal G1007 35,209 568 Gurmail Singh G1008 34,219 569 BAHADUR MAL G101 68,969 570 Ajai Pal Singh Malik & Pushpa Rani G102 35,209 571 AMARJOT KAUR SAHNI G103 35,209 572 Anjali Gupta G104 34,219 573 Mahesh Kumar Jindal G105 34,219 574 Prashant Kumar 575 Navin Kaushik 576 Kuldeep Madaan 577 Gaurav Chadha 578 Sunita 579 Ashok 580 DEEPAK 581 SHWETA MITTAL G106 35,209 G107 35,209 G108 34,219 G1101 34,219 G1102 35,209 G1104 34,219 |G1105 68,969 G1106 70,982 Page 6 of 8 582 Zeenat Alam G1107 35,209 583 Tanmay Batra G1108 34,219 584 Manoj Singhal & Meenakshi G201 34,219 585 Sachin Agarwal G202 35,209 586 Monika G203 35,209 587 Rishabh Kapoor G204 ....
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.... & Sanjay Singh H001 34,219 648 Atul Nanda H002 35,209 649 SOBICHEN THOMAS H003 70,982 650 Roshan Lal H004 34,219 651 Kapil Sharma H005 34,219 652 Shashank Garg H006 35,209 653 Tanmay Singh Pundeer H1001 34,219 654 Sumit Bajaj H1002 35,209 655 Jagdeep Dahiya H1003 35,209 656 Chetna Jain H1004 34,219 657 Anil Kumar Meena H1005 34,219 658 Kanika Rastogi 659 Neeraj Rautela H1006 35,209 H1007 35,209 660 Pardeep Kumar Rohilla H1008 34,219 661 Rashmi Mahajan H101 34,219 662 MOHAMMED RAZA KHAN H102 35,209 663 Ashok Sharma & Maya Devi H103 35,209 664 Mayank Kumar H104 34,219 665 Nandita Chugh H105 34,219 666 Hemant Paliwal H106 35,209 667 Urmila Jain H107 35,209 668 Sunita Yadav H108 34,219 669 Chander Gupta H1101 34,219 670 Manoj Bhatia & Yogita Bhatia H1102 35,209 671 Vivek Prakash Tripathi H1103 35,209 672 Rajni Negi H1104 34,219 673 Aarushi Dhingra H1105 34,219 674 Manish Malik H1106 35,209 675 Prateek Bhati H1107 35,209 676 Priy....