2023 (7) TMI 1288

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....7 (hereinafter referred to as the "Rules"). The brief facts of the case are that the erstwhile National Anti-Profiteering Authority (hereinafter referred to as the "NAA") in the case of M/s New World Realty LLP (hereinafter referred to as the "Respondent"), vide Para-13 of the Order. No. 59/2022 dated 22.08.2022 had directed the DGAP to investigate profiteering in relation to projects other than the project "Tinsel Town" being constructed by the Respondent under single GST Registration No. i.e. 27AAHFN9995N1Z3 under Rule 133 (5) of the CGST Rules, 2017 and submit investigation report to the NAA for determination whether the Respondent was liable to pass on the benefit of ITC in respect all the other Projects/Blocks to the buyers, or not, as....

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....had taken Tower-wise RERA registration of 2 Phases under Tinsel Town project. Further, the NAA vide its Order No. 59/2022 dated 22.08.2022 has already directed the Respondent to pass on the benefit of ITC in respect of both the phases. vi. The DGAP has further submitted that no project other than Project "Tinsel Town" was registered with Maharashtra RERA. The details of the registrations in respect of the Respondent as seen from the Maha RERA website has been provided by the DGAP as per the Table given below:- Sr. No. Project Name Promoter Name RERA Registration No. 1 Tinsel Town Phase I New World Realty LLP P52100000392 2 Tinsel Town Phase II New World Realty LLP P52100017178 v....

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.... under Registration No. P52100000392 & P52100017178. The NAA vide its Order No. 59/2022 dated 22.08.2022 has already determined profiteered amount of Rs. 1,45,28,245/- in respect of the above two phases of the project "Tinsel Town". 4. It is also observed by the Commission that the Respondent is not executing any other project other than the project "Tinsel Town" under the same GSTIN 27AAHFN999N1Z3 and the same has been verified by the DGAP by visiting the website of Maharashtra RERA. From the website of Maharashtra RERA, it has been observed that the Respondent has obtained Tower-wise registration of two phases of the project "Tinsel Town" and no other project than the above project is being executed by him under the above GSTIN. 5. ....