2025 (10) TMI 1115

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.... to the present proceedings are that on the basis of recommendation made by Anti-Profiteering Authority (hereinafter referred to as NAA) in case of M/s Ireo Grace Residency Pvt. Ltd., Ireo Campus-Sector-59, Archview Drive, Ireo City, Golf Course Extension Road, Gurgram- 122101 (hereinafter referred to as Respondent) further investigate was directed to be conducted to other projects of the Responde....

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....d its investigation and arrived at the conclusion that for the project "Ireo Victory Valley" part occupancy certificate was received on 25.07.2016 and the occupancy certificate for the balance part was received on 28.09.2017. The subject project under investigation was almost completed in the pre-GST regime itself the left out portion of construction was also completed immediately after implementa....

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....ted 25.07.2018 has not been discussed in the DGAP report dated 28.10.2021. ii) In the table A of the DGAP Report, Total ITC figures belonging to 951 units (Residential, retail and EWS) have been considered however, the turnover of retail units has not been considered in DGAP report. iii) The details of reversal of ITC on receiving of OC has also not been discussed in the DGAP rep....

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....resentative of DGAP, has submitted that number of times the matter was investigated and examined by DGAP extensively. On the basis of investigation, no contravention of the provision under section 171(1) of the CGST, Act, 2017 was found on the part of the respondent. 14. In view of the foregoing facts and circumstances as referred above, as the investigation was conducted by the DGAP on several....