The present Report dated 16.12.2021 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation in accordance with Rule 129(6) of the Central Goods & Service Tax Rules, 2017. The brief facts of the present case are that the Sh. Sudhir Jain had filed an application under Rule 128 of the CGST Rules, 2017 alleging profiteering by the Respondent in respect of purchase of flat no. J-062, Tower-J, 6th Floor in the Respondent’s Project “The Sky Court”, in the DLF Garden City, Sector-86, Gurugram. He had also alleged that he had purchased the flat when the completion certificate was already received by the Respondent and possession was already given to many residents. Since, the sale of flats after issuance of completion certificate did not attract GST, he had alleged that the Respondent had charged GST @ 18 % on the Preferential Location Charges (PLC). The Haryana State Screening Committee on Anti-Profiteering had examined the said application and forwarded it with its recommendation, to the Standing Committee on Anti-Profiteering for further action, in terms of Rule 128 of the Rules. Further the aforesaid reference was examined by the Standing Committee on Anti-Profiteering in its meeting, the Minutes of which were received in the DGAP, whereby it was decided to forward the same to the DGAP, to conduct a detailed investigation in the matter. Sh. Sudhir Jain had submitted a demand letter along with his application.
 

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