2026 (1) TMI 1135

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....ference received from the Standing Committee on Anti-profiteering on 23.08.2025, recommending a detailed investigation under Rule 128 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the Rules") in respect of an application filed by Shri Narendra Singh, House No. 73, Sundriya Mohalla, Kondal, Palwal, Haryana-121103 (hereinafter referred to as "the Applicant"). 2. T....

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....ts reply, including whether the benefit of ITC had been passed on and, if not, to suo moto determine the quantum thereof along with supporting documents. The Respondent was also afforded an opportunity to inspect non-confidential documents furnished by the Applicant during 17.09.2024 to 18.09.2024, which opportunity was not availed. 5. The DGAP, after conducting the investigation, submitted its....

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....9.03.2019, in respect of Project "Urban-67A". 9. The DGAP reiterated the findings of nil profiteering, stating that: 1. The project "Urban-67A" commenced entirely after implementation of GST; and 2. The Respondent had validly exercised the option to adopt old GST rates under Notification No. 03/2019-Central Tax. 10. It is observed that Section 171 of the CGST Act, 2017 appl....