TaxTMI 
TaxTMI 
2023 (8) TMI 234
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....vice Tax (CGST) Rules, 2017 (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 Vishwanath Builders, 17, N. D. Avenue, Opposite Club 07, Sky City Road, Off S P Ring Road, Shela, Ahmedabad-380058 (hereinafter referred to as "the Respondent"), vide Para-13 of the Order No. 61/2022 dated 26.08.2022 had directed the DGAP to investigate profiteering in relation to projects other than the project "VISHVVANATH SARATHYA" being constructed by the Respondent under single GST Registration No. i.e. 24ABEPV6263D1ZN under Rule 133 (5) of the Rules, and submit investigation report to the NAA for determination whether the ....
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.... the above Act". ii. That the DGAP had initiated investigation under Rule 133 (5) of the CGST Rules 2017 in compliance with the directions contained in Para 13 of Order No. 61/2022 dated 26.08.2022. The present investigation has been conducted in respect of all other projects of the Respondent being executed under the same GST Registration No. 24ABEPV6263D1ZN. iii. That a notice under Rule 129 of the Rules was issued by the DGAP on 01.09.2022 to the Respondent, calling upon the details of all the projects being executed by the Respondent under the same GST Registration No. to investigate whether commensurate benefit of ITC had been passed on by the Respondent to the recipients in respect of construction service supplied by....
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.... f) Details of Cenvat/ITC Register for various projects for the year 2016-17, 2017-18 up to June 2017. g) Details of applicable tax rate Pre-GST and Post-GST. h) Balance-sheets from Financial Year 2016-17 to 2020-21. i) Copies of report/details submitted before RERA. j) Status of the projects Vishwanath Samam and Vishwanath Sarathya as on 31.08.2022 in terms of tower-wise sold and unsold units and Building Use Permission (BU Permissions) of all three projects. viii. That the Respondent had submitted details of three projects namely Vishwanath Sopan, Vishwanath Sarathya and Vishwanath Samam. Out of the 3 projects, the project Vishwanath Sopan had commenced and was completed in pre-GST era i.....
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....2019 for the unit No. B-404. x. That the project Vishwanath Sarathya has already been investigated by the DGAP and NAA has already determined profiteered amount of Rs. 2,95,93,8501- vide its Order dated 61/2022 dated 26.08.2022 in respect of the above project. The project Vishwanath Samam had commenced in 2019 after implementation of GST in July 2017. The RERA Website of Gujarat mentions its date of commencement as 05.04.2019. The Respondent had submitted that first booking for project "Vishwanath Saman" was on 20.07.2019. Hence, this Project by virtue of having commenced in the GST era and first booking also done after two years of implementation of GST does not come under the purview of Section 171 of the CGST Act 2017. The other....
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....es", had not been contravened in the present case. 4. This Commission has carefully considered the DGAP's Report dated 21.02.2023 and the documents placed on record. It is revealed that the Respondent has executed three Projects viz. "Vishwanath Sopan" "Vishwanath Samam" and "Vishwanath Sarathya". 5. The NAA vide its Order No. 61/2022 dated 26.08.2022 has already determined profiteered amount of Rs. 2,95,93,850/- in respect of the project "Vishwanath Sarathya". 6. The Respondent vide his submissions has also submitted that he has executed the project named "Vishwanath Sopan" in pre-GST regime. In respect of this project, the Respondent has submitted building use permission dated 24.01.2017 issued by the Ahmedabad Urban Developm....