Director General of Anti-Profiteering Vs Nani Resorts and Floriculture Pvt. Ltd
Date: July 28, 2022
Subject Matter
No profiteering as RERA permission itself was obtained post introduction of GST
Summary
In terms of the provisions of the RERA Act, bookings in the project could not happen till the registration was obtained . Since the registration was obtained for the subject projects post the introduction of Goods and Services Tax only, the pro…
1. The present Report dated 28.08.2020 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the DGAP was directed by Order No. 52/2019 dated 21.10.2019 passed by this Authority under rule 133(5) of the Central Goods and Service…