“SKA Green Arch” Project Already Profiteered As Determined by NAA: CCI Drops Proceedings Initiated for GST Anti profiteering against Prasu Infrabuild [Read Order]

The Competition Commission of India (CCI) dropped the Goods and Service Tax (GST) Anti-profiteering proceedings initiated against Prasu Infrabuild on the ground of already ‘SKA Green Arch’ project determined by the National Anti-Profiteering Authority (NAA). 

Prasu Infrabuild Pvt. Ltd, the respondent submitted that apart from the project namely; ‘SKA Green Arch’, they had not undertaken any other project. Accordingly, there was no question of profiteering by the department in respect of other projects. 

Further submitted that the investigation had already been done for both phases of the SKA Green Arch project and further, no other project of the Respondent except the SKA Green Arch project was registered with Real Estate Regulatory Authority (RERA). 

The Director General of Anti-Profiteering (DGAP) had concluded that the Respondent has not undertaken any other construction project except two phases of the “SKA Green Arch” project which had already been investigated by the department and profiteering was determined. 

The three-member coram comprising Ravneet Kaur (Chairperson), Dr. Sangeeta Verma, and Bhagwant Singh Bishnoi held that the instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017 as the Respondent was not executing any project other than the project “SKA Green Arch” which has already been investigated and the profiteered amount had also been determined by the NAA and dropped the proceedings initiated against the respondent. 

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