Issue of GST on Preferential Location Charges (PLC) not fall under CCI purview

Sudhir Kumar Jain Vs DLF Limited (Competition Commission of India) Introduction: The Competition Commission of India (CCI) recently addressed the GST implications on Preferential Location Charges (PLC) in the Sudhir Kumar Jain Vs DLF Limited case. The report, dated 01.03.2021, received from the Director General of Anti-Profiteering (DGAP), highlights the investigation into allegations of profiteering by DLF Limited in the sale of a specific flat. This detailed analysis delves into the findings and subsequent decisions made by the CCI. Detailed Analysis: The Applicant No. 1 had filed a complain...