K. B. Sreedevi Vs Siva Rama Constructions
Date: August 31, 2022
Subject Matter
No profiteering if date of commencement of the project is after the inception of GST
Summary
Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 as the date of commencement of the instant project was after the inception of GST w.e.f. 01.07.2017. Further, the first booking in the instant project was made by the…
1. The present Report dated 27.01.2021 had been received from the Applicant No. 2 i.e. the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the report were that the Applicant No. 1 had filed an application before the Andhra Pradesh State Screening Committee on Anti-Profiteeri…