Arbind Biswal Vs Sahej Realcon Pvt. Ltd
Date: June 6, 2022
Subject Matter
No profiteering where Completion Certificate for the project was issued before the appointed date
Summary
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. Since, the Completion Certificate was obtained for the…
1. The present Report dated 30.12.2020 has been received in this Authority from the Applicant No. 2 i.e. the Director General of Anti-Profiteering Authority (DGAP) in response to the Authority’s 10 no. 13/2020 dated 19.03.2020 passed under Rule 133(4) of the Central Goods & Service Tax (CGST) Rules, 2017. The said order was passed to remand the DGAP’s Report dated 20.09.2019 which…