GSTAT
GSTAT New Delhi Directs Tata Play To Deposit ₹450 Crore In Consumer Welfare Funds For GST Profiteering
The Principle Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi on 11 March directed Tata Play Ltd. to deposit Rs. 450.18 crore in the Central and State Consumer Welfare Funds in a 50:50 ratio, holding that it engaged in GST profiteering. A Division Bench comprising President Justice (Retd.) Dr. Sanjaya Kumar Mishra and Technical Member A. Venu Prasad concluded that the company had failed to pass on the tax benefit to consumers as mandated under the GST...
Samsung India Anti-Profiteering Case: GSTAT Directs DGAP To Re-Examine Cost, CSD Supply Issues
The Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi has directed the Director General of Anti-Profiteering (DGAP) to re-examine certain issues in the anti-profiteering proceedings involving Samsung India Electronics Pvt. Ltd. after the matter had earlier been reserved for pronouncement of the final order. A bench comprising President Justice (Retd.) Dr. Sanjaya Kumar Mishra and Technical Member A. Venu Prasad passed the order after considering the matter and holding a conference...
GSTAT Delhi Orders Panchsheel Buildtech To Return ₹98 Lakh To Homebuyers In Anti-Profiteering Case
The Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 20 February upheld an anti-profiteering charge against Panchsheel Buildtech Pvt. Ltd. and directed it to return Rs. 98 lakh to homebuyers of its three Noida-based residential projects. Technical Member A. Venu Prasad found the company liable for profiteering for non-passing of the benefit of additional Input Tax Credit to homebuyers as required under Section 171 of the CGST Act, 2017. The Tribunal held that Section...
GST Registration Cannot Be Cancelled Based On Investigative Dictation Alone: Gauhati High Court
The Gauhati High Court on 17 February, held that cancellation of GST registration cannot be sustained when it is based on vague allegations and issued at the behest of the investigating wing, without independent application of mind by the proper officer. A Bench of Justice Arun Dev Choudhury allowed a writ petition was filed by Ankit Choudhary, sole proprietor of Ankit Enterprises, challenging a show cause notice, the subsequent order cancelling his GST registration, and the order rejecting...
Subway Franchise Raised Base Prices On GST Cut Day, GSTAT Upholds ₹13.32 Lakh Profiteering Against Pune Outlet
Holding that the franchisee increased base prices on the very date the GST rate on restaurant services was reduced from 18 per cent to 5 per cent, the GST Appellate Tribunal at Delhi has upheld findings that a Pune-based Subway outlet at Amanora Mall profiteered ₹13,32,322 by neutralising the tax benefit meant for consumers. “The Respondent's action of increasing the base price on the very same date on which the notification reducing rate of tax came into force indicates that Respondent has...
GSTAT Delhi Upholds ₹90.9 Lakh Profiteering Finding Against Wai Wai Noodles Maker
The Goods and Services Tax Appellate Tribunal at Delhi has ordered C.G. Foods, the maker of Wai Wai instant noodles, to deposit Rs. 90.9 lakh after holding that the benefit of a GST rate cut was not passed on to consumers. The order was passed by a single-member bench of Anil Kumar Gupta, which agreed with the findings of the Director General of Anti-Profiteering that the company increased base prices even after the tax rate on instant noodles was reduced from 18% to 12% with effect from...
GSTAT Delhi Confirms ₹2.5 Lakh Profiteering By Kumar 70 MM For Ticket Price Hike Despite GST Cut
The Delhi Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 30 January 2026 held Hyderabad-based Kumar 70 MM cinema hall liable to deposit Rs. 2,50,148.39 for failing to pass on GST rate reduction benefits to customers. A Bench comprising Judicial Member Justice Mayank Kumar Jain found that the theatre had raised ticket prices above normal MRP despite a GST rate reduction from 18% to 12% for tickets up to Rs. 100 and from 28% to 18% for tickets above Rs. 100. The...
Finance Bill, 2026 Proposes Enabling GST Appellate Tribunal To Hear Advance Ruling Appeals
The Finance Bill, 2026, proposes a change in the GST appellate framework that will allow the Goods and Services Tax Appellate Tribunal to hear a limited category of advance ruling appeals. GSTAT will continue to function as the appellate forum for regular GST disputes such as classification, valuation, and input tax credit. The proposed change does not alter this role. Under the GST law, advance rulings are issued by state-level Authorities for Advance Rulings. Appeals lie before the...
GSTAT Delhi Confirms ₹19.3 Lakh Profiteering Liability on Park Avenue After-Shave Distributor
The Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 27 January directed sellers of Park Avenue After-Shave Lotion to deposit Rs. 19,32,446 into the Consumer Welfare Fund, confirming the revised profiteering allegations against them. The ruling comes after a major correction in the profiteering calculations, following the identification of duplication of invoices, which had caused the original financial demand to be overstated.A Bench comprising Dr. Sanjaya Kumar Mishra,...
GSTAT Delhi Says Pan Realtors Not Liable For Profiteering On Flat Sales After Occupancy Certificate
The Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has held that, in this case, no issue of profiteering arose in respect of residential units sold after the issuance of an occupancy certificate in Pan Realtors Private Limited's Noida project while closing a buyer's complaint relating to alleged input tax credit benefits under GST.The tribunal, however, closed the complaint after recording the developer's undertaking to refund the computed profiteered amount of over Rs 40...
Developer Not Liable For Profiteering When ITC Benefits Are Fully Passed to Buyers: GSTAT Delhi
On 20 January, the Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) closed anti-profiteering proceedings against Arkade Developers, holding that no contravention of Section 171 arises when Input Tax Credit (ITC) benefits are fully passed on to homebuyers. The Tribunal noted that the developer had not only fully passed on Input Tax Credit (ITC) benefits to homebuyers but also slightly exceeded the statutory requirement A Bench of Technical Member Anil Gupta took note of the...