Profiteering cannot be alleged for project completed before 01.07.2017

Sh. Arbind Biswal Vs Sahej Realcon Pvt. Ltd. (NAA)

It is apparent from the DGAP’s Report and the available record that the Completion Certificate for the project Sahej Valley was issued on 31.03.2016, i.e. prior to the date of introduction of GST through which the provisions of Anti-Profiteering were introduced. In support of the claim. the Respondent has also produced a copy of sale deed for other units sold post completion in October, 2017, to establish that the project was completed in March, 2016 and that no Service Tax/GST was charged on such

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