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Dismissal of Profiteering Charges Over ITC in GST Project "Devaan" Under CGST Rules 2017.

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....Profiteering - residential flats and commercial shops - The Commission found that the Respondent had not profiteered through additional ITC in respect of the project "Devaan" post-GST. Consequently, the proceedings initiated against the Respondent under Rule 133(4) of the CGST Rules, 2017 were dropped.....