NAA : Dismisses application alleging profiteering in relation to pre-GST period charges

NAA dismisses application allegation profiteering under Section 171 finding that the case was related to the pre-GST period and the specific charges on the basis of which the said compliant arose pertained to VAT, EDC (External Development Charge) & IDC (Internal Development Charge); Notes that only allegation was that Respondent had charged VAT, EDC and IDC during the pre-GST period; Concludes that as the project was completed in August 2015 well before coming into ...