No violation of Anti-Profiteering if project commences on or after 01.07.2017

Smt. K. B. Sreedevi Vs Siva Rama Constructions (NAA) The present Report dated 27.01.2021 had been received from the Applicant No. 2 i.e. the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the report were that the Applicant No. 1 had filed an application before the Andhra Pradesh State Screening Committee on Anti-Profiteering under Rule 128 of the CGST Rules,2017 and alleged that Respondent had not passed on the benefit of the input tax credit by way of commensurate redu...