No Violation of Section 171 of GST Act Found: CCI drops Anti-Profiteering Investigation against Housing Developers [Read Order]
"Swastik Heights" project, started post GST introduction, had no pre-GST turnover or ITC that could be used for comparison with the post-GST scenario. Consequently, the DGAP concluded that Section 171 of the CGST Act did not apply in this case, as the project had entirely commenced under the GST regime
By Varda Marakkar - On September 5, 2024 10:08 am - 3 mins read
The Competition Commission of India ( CCI ) recently dropped an anti-profiteering investigation against a housing developer citing that the developer in question did not violate section 171(1) of the Central Goods and Services Tax ( CGST ) Act, 2017 ( GST Act ) The case began when Mr. Jainil Jayeshbhai Mehta, the applicant, filed an application…
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