DG Anti-Profiteering Vs Shree Infra
Date: May 13, 2022
Subject Matter
Buildings completed before advent of GST do not come under the ambit of Anti-Profiteering
Summary
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 compl…
The present Report dated 27.08.2020, was received on 31.08.2020 from the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 133(5) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the DGAP, upon receipt of a reference from the Standing Committee on Anti-Profiteering, wherein it was alleged by Sh. Vasantbhai…