2023 (7) TMI 1219

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.... Construction Pvt. Ltd. (Respondent) in respect of the projects other than 'JKG Palm Court'. 2. The DGAP vide his first Investigation Report dated 31.08.2021 had reported that the Respondent had profiteered an amount of Rs. 5,14,06,920/- while executing the `JKG Palm Court' project which was required to be passed on to the flat buyers. 3. The NAA vide Order No. 80/2022 dated 30.09.2022 had confirmed the profiteered amount of Rs. 5,14,06.920/- as the benefit of ITC not passed on to the recipients by the Respondent during the period from 01.07.2017 to 31.10.2020 and ordered the Respondent to pass on the benefit. 4. Further, vide Para 18 of the aforesaid Order, the NAA directed the DGAP in terms of Rule 133 (5) of the CGST Rules, 2017, to i....

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....ation was from 01.07.2017 to 30.09.2022. iii) In response to the Notice dated 19.10.2022, the Respondent replied vide letter dated 02.11.2022 that he had executed only one housing Project JKG Palm Court and he was not executing any other project. iv) In order to verify Respondent's claim that he had not undertaken any project other than "JKG Palm Court", the details of Respondent's projects registered with UP Real Estate Regulatory Authority (RERA) were checked online by the DGAP and it was observed that the Respondent has taken RERA registration of 2 phases covering Towers A, B, C & D under the JKG Palm Court project. Both the phases had already been covered under the NAA's Order No. 80/2022 dated 30.09.2022. Further, no project other ....