Park view Ananda Resident Welfare Association Vs Bestech India Ltd
Date: June 10, 2019
Subject Matter
Projects completed before the coming into force of the GST do not attract Anti-Profiteering provisions
Summary
The complaint 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, ant…
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…