2023 (9) TMI 337

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....lti Madhukar Vaidya and Shri Makrand Madhukar Vaidya and constructed 12 units in the project. Out of these 12 units, 02 units had been retained by the landowners. Out of the 10 units. the Respondent had sold 02 units prior to issuance of Occupancy Certificate (OC) and remaining 08 units were sold post OC. For the first unit entire consideration was received in the pre-GST period and for the second unit sold to Mrs Aruna Popat (the Applicant No. 1) only partial consideration was received in the pre-GST period on which the Service Tax and VAT liability had been discharged by the Respondent. For the second unit the Respondent had raised total demand of Rs. 42,00,000/- post GST. 2. The DGAP stated that on the basis of CENVAT/ITC availability....

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....ers have received their share of flats from the developer? The DGAP has stated that after inquiry with the landowners as well as the Respondent, it was found that the landowners have not received their share of flats from the Respondent. ii. Whether the Respondent has not collected GST from the landowners as claimed by the Respondent? The DGAP has stated that no GST has been collected from the landowners. iii. Whether the Respondent is liable to pass on Input Tax Credit benefit amounting to Rs. 10,976/- to the landowners? The DGAP has stated that it was found that the Respondent is not liable to pass on the Input Tax Credit amounting to Rs. 10,976/- to the landowners as he has not collected any G....

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....21.08.2023. However, the above Applicant has neither attended the personal hearing nor sent any reply. In view of the same, the Commission decided to proceed in the matter on the basis of available record. 9. This Commission has carefully considered the Report dated 26.02.2021 furnished by the DGAP and the other material brought on record and it has been revealed that the Applicant No. 1 has been found eligible for ITC benefit of Rs. 19,286/- including 12% GST. It has also been revealed that the Respondent has suo-moto passed on Rs. 40,000/- i.e. 0.95% of the taxable turnover to the Applicant No. 1 as such benefit. 10. It is also revealed that the Applicant vide email dated 02.05.2022 sent to the NAA in response to letters No. 3482 dated....