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This court find it imperative that the mathematical calculations of profiteering are reinvestigated by the DGAP. The present Report filed by the DGAP cannot be accepted and hence the case is remanded to him for further investigation.

Anti-profiteering— The brief facts of the case are that the Applicant had filed an application dated 16.10.2018 before the Haryana State Screening Committee on Anti-profiteering, under Rule 128 (2) of the Central Goods and Services Tax Rules, 2017 and submitted that he had purchased a flat in the Respondent’s project “Himalaya Pride” situated at Plot No. 10-B, Techzone-IV, Greater Noida (West), UP-201306 and alleged that the Respondent had not passed on the benefit of input tax credit to him by way of commensurate reduction in price, in terms of Section 171 (1) of the Central Goods and Services Tax Act, 2017. The Respondent has also submitted some of the sample invoices showing ITC benefit passed on by him to the buyers. The perusal of the sample invoices reveals that the total amount of additional benefit computed by the DGAP in respect of the above customers is different from the amount that the Respondent has claimed to have been passed on to them. Held that— . Based upon the above facts, the present Report filed by the DGAP cannot be accepted and hence the case is remanded to him for further investigation as per the provisions of Rule 133 (4) of the above Rules on the following issues:- (i) Whether the Respondent’s claim of passing on of Rs. 9,45,78,855/- as benefit of GST ITC to his homebuyers/customers by way of reduction in GST rate is correct? (ii) Whether the Respondent’s claim that for the customers who had made the bookings prior to implementation of GST, i.e. 01.07.2017, he has charged only 4.5% GST (i.e., equal to the rate of erstwhile Service Tax) from them and borne the remaining 7.5% GST himself and he had given 100% reduction in GST rate for new bookings of the flats is correct? (iii) Whether the Respondent has passed on the benefit of ITC of GST of Rs. 2,94,078/- to the Applicant No. 1? (iv) Whether the Respondent has given an amount of Rs. 3,41,963/- as discount in addition to reduction in GST rate of 7.5% to the Applicant No. 1? (v) Whether the above amounts claimed to have been passed on by the Respondent is in line with the provisions of Section 171 of the CGST Act? (vi) After carefully considering above issues, exact amount of profiteering which is to be passed on by the Respondent to every homebuyers/customers?
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