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2022 (10) TMI 367
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.... SH. MAHESH RUSTOGI, TECHNICAL MEMBER Present :- 1. None for the Applicant No.1 2. None for the Respondent ORDER 1. The National Anti-Profiteering Authority (NAA) vide Order No. 57/2022 dated 05.08.2022 has given the following order: 13. "As discussed above, this Authority concurs with the DGAP' report dated 28.10.2020. The Authority determines that the Respondent has p....
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.... DGAP under Rule 133 (5) to investigate all the other projects of the Respondent under the same GST registration which have not yet been investigated from the perspective of Section 171 of the CGST Act, 2017 and submit the complete investigation report for all the Projects under this single GST Registration." 2. Therefore, the DGAP in his Report dated 30.08.2022 submitted under Rule 133(5) of C....
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.... iv) The subject application, various replies of the Respondent and the documents/evidences on record had been carefully examined. The main issues for determination are: - a) Whether there was benefit of reduction in rate of tax or ITC on the supply of construction service by the Respondent after implementation of GST w.e.f. 01.07.2017 and if so, b) Whether the Respondent passed ....
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....ved that project at "Ruparel Orion", had already been investigated by DGAP and submitted the Report dated 28.10 .2020. For this Investigation Report, the Authority had passed Order No.57/2022 dated 05.08.2022 under Section 171 of the CGST Act, 2017 and confirmed the profiteered amount of Rs 1,45,87,404/-. It was observed that in the NAA's Order No. 57/2022 dated 05.08.2022, the above Project h....