Case Law Details
Case Name : Director General of Anti-Profiteering Vs Shree Infra (NAA)
Related Assessment Year :
Courts :
National Anti-Profiteering Authority
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Director General of Anti-Profiteering Vs Shree Infra (NAA)
We find that the Respondent had three Phases viz. Phase-I, Phase—II and Phase-III comprising building Nos. A-J-K-L-M, B1-B2-H1-H2-I and C102-D1-D2-E1-E2-F1-F2 respectively in “River View Heights” Out of these three Phases, Phase-I was completed by August 2014, which is well before the implementation of GST and Phase-III had not been started uptil 27.08.2020. Further, in respect of Phase-II, it is on record that, it has already been investigated vide Order No. 51/2019 dated 21.10.2019 passed by this Authority under Rule ...
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“….not applies to projects NOT IN EXISTENCE in GST period” < quite confusing ; rather has the effect of terribly compounding the numerous areas of already prevailing confusion ?!?!?!
Look up ALSO the Post https://taxguru.in/goods-and-service-tax/anti-profiteering-provisions-not-apply-absence-reduction-tax-rate.html/comment-page-1/ in order to get a true grip of the real point of controversy.
Meanwhile, prima facie, the headlines of the subject Article does not bring out the fact / intent behind; in that, to one's understanding, the Anti – Profiteering Provisions are/must be , in terms of the scheme, applicable to all the "ongoing construction projects" as meant /interpreted# and coming within the purview of the RERA Code !?!
#https://www.lawyersclubindia.com/articles/sc-upholds-application-of-rera-to-real-estate-projects-ongoing-at-act-s-commencement-14460.asp
OVER to, -if endowed with the requisite competence and expertise, -the 'experts' for venturing further deliberation.
CAUTION : For a self appraisal of one's own competence to embark on such an arduous task as incited, perhaps, it should suffice, if only the Definition Section in the RERA Code is mindfully gone through for noting the mutually conflicting and defeating language used therein !?! 😮
courtesy
(out of sheer compassion for professional co-travellers)