Case Law Details
Hemant Kejriwal Vs Siddha Infradev LLP (NAA)
It is clear to us from the documents placed on record that the Respondent has claimed to have sold 70 flats after the introduction of GST and also claimed that he had freshly negotiated the prices of these flats after considering the benefit of the input tax credit. On this issue, the DGAP vide his clarificatory Report dated 16.09.2020 has himself stated that this claim of the Respondent needed to be further examined as the same was made before this Authority and not before him.
Accordingly, the Report dated 19.03.2020 furnished by the DGAP needs to be revisited by him. Thus the DGAP is directed to further investigate the present case under Rule 133 (4) of the CGST Rules, 2017 up to 30.10.2020 or till the date of issuance of Completion/Occupancy Certificate whichever is earlier and verify the claim of the Respondent that 70 (Seventy) flats have been sold after the introduction of GST, i.e. 01.07.2017 and to ascertain as to whether the benefit of the input tax credit has been passed on by the Respondent to the eligible flat buyers by way of commensurate reduction in prices or not.
It is also directed that a detailed Report shall be submitted under Rule 129 (6) of the above Rules. If required the DGAP shall be at liberty to take the assistance of the field Tax Authorities of the Central and the State Government who are directed to extend all cooperation to the DGAP in terms of Rule 136 of the CGST Rules, 2018 and Para 38 of the “Methodology & Procedure” framed under 126 of the CGST Rules, 2017 and notified on 28.03.2018 by this Authority. The respondent is also directed to extend all assistance to the DGAP during the course of further investigation of the present case.
Therefore the DGAP is also directed to ascertain whether the Respondent has been constructing any other projects during the pre-GST and post-GST regimes and if so, the DGAP is also directed under Section 171 (2) of the CGST Act to verify whether the provisions of Section 171 have been followed by the Respondent in the case of other projects being constructed by him and submit a comprehensive Report under Rule 129 (6) of the CGST Rules, 2017.
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