Anti-profiteering complain cannot be filled for period prior to 01.07.2017

Park view Ananda Resident Welfare Association Vs. M/s Bestech India Ltd (NAA) Complaint of the Applicant No. 1 was related to the pre-GST period and that the specific charges on the basis of which the said complaint arose pertained to VAT, EDC and IDC. Since the project has been completed before coming into force of the GST w.e.f 01.07.2017, anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. As such, we do not find any merit in the application filed by the Applicants and accordingly the same is dismissed. FULL TEXT OF ORDER OF NATIONAL ANTI-PROFI...