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2023 (8) TMI 1031
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....T SINGH BISHNOI, MEMBER. ORDER The present Report dated 29.03.2023, has been received by the Competition Commission of India (hereinafter referred to as the "Commission") from the Director General of Anti-Profiteering (hereinafter referred to as the "DGAP") after a detailed investigation as per the directions given under Rule 133(5) of the Central Goods and Service Tax Rules, 2017 (hereinaft....
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....e recipients by the Respondent during the period from 01.07.2017 to 31.12.2018 and ordered the Respondent to pass on the benefit. 3. Further, vide Para 17 of the aforesaid Order, the NAA directed the DGAP in terms of Rule 133 (5) of the CGST Rules, 2017, to investigate profiteering in relation to projects other than the project "Godrej 24", being executed by the Respondent, if any, under the pr....
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....s inter-alia submitted the following points: - a. That a Notice under Rule 129 of the CGST Rules, 2017 was issued to the Respondent on 02.11.2022, calling upon the Respondent to furnish the details of all the other projects executed under GSTIN: 27AAICP7601B1ZO. b. In reply to the notice of the DGAP, the Respondent replied that he had undertaken one other project under the GSTIN:....
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....drej Elements" which has been executed by the Respondent. The DGAP has further submitted that this project has already been investigated by it and the investigation report of the project has been submitted to NAA in which no profiteering has been found. The DGAP also reported that there are no other projects on the GSTIN: 27AAICP7601B1Z0 which can be investigated. 5. This Commission has careful....