Case Law Details
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-PROFITEERING AUTHORITY
1. The present report dated 29.03.2019 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 The brief facts of the case are that an Application was filed by the Applicant No. 1 under Rule 128 of the Central Goods and Service Tax (CGST) Rules, 2017 against the Respondent alleging that the Respondent had charged extra VAT, EDC (External Development Charges) and IDC (Internal Development Charges) .
2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP vide minutes of its meeting dated 27.12.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017.
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