GSTAT
GSTAT Delhi Upholds Anti-Profiteering Order Against Builder, Directs ₹63.93 Lakh Refund
The Goods and Services Tax Appellate Tribunal (GSTAT) at Delhi has upheld anti-profiteering proceedings against Siddha Infradev LLP and directed the builder to refund ₹63.93 lakh, along with 18% interest, to nine eligible homebuyers after finding that it failed to pass on the benefit of additional input tax credit in its Kolkata housing project. A single-member bench of Technical Member Anil Kumar Gupta, ruled, “Procedural delays by a statutory authority, in the absence of any prescribed...
New Delhi GSTAT Directs Alternative Service Modes When Portal Credentials Issue Impedes Notice Delivery
On 18 May 2026, the Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) held that where service of notices through the GST portal is rendered ineffective due to credential-related issues, additional modes of service such as registered post and speed post may be directed in terms of Section 169 of the Central Goods and Services Tax Act, 2017. Judicial Member Sanjay Kumar Aggarwal and Technical Member Rajiv Kapoor allowed the request of A & T Security Services Private Limited...
No Anti-Profiteering Violation Where Works Contract Fully Executed After GST Rollout: GSTAT Delhi
The Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi on 5 May closed anti-profiteering proceedings against Pune-based works contractor Belhekar & Kale Associates and held that no Input Tax Credit (ITC) benefit required passing on since both procurement and execution of the contract took place after the rollout of GST. Technical Member Sh. Anil Kumar Gupta accepted the investigation report of the Directorate General of Anti-Profiteering (DGAP) and held that no contravention...
Additional ITC Benefit Must Be Passed On Even If Unutilised: GSTAT Delhi
The GST Appellate Tribunal (GSTAT) at Delhi has recently observed that a GST-registered taxpayer cannot avoid passing on additional input tax credit benefits to buyers merely because the credit remains unutilised. A bench comprising Technical Member A. Venu Prasad made the observation while adjudicating anti-profiteering proceedings concerning Bengal Shapoorji Housing Development Private Limited. “The mere accrual of additional ITC reduces the cost of supply, irrespective of whether such...
GSTAT Transfers Marvel Vinyls Appeal To Ghaziabad Bench, Orders Seamless Digital Handover
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 20 April 2026 laid down that registry systems must ensure seamless tracking of appeals transferred between Benches by maintaining spreadsheets and e-registers, with periodic reviews to prevent cases from being “lost in transit”. A Bench of President Justice (Retd.) Dr Sanjaya Kumar Mishra and Technical Member Anil Kumar Gupta directed transfer of the appeal filed by Marvel Vinyls Limited to the Ghaziabad State GSTAT...
GSTAT Delhi Orders Ahmedabad East Infra LLP To Refund ₹1.20 Crore To Homebuyers In Anti-Profiteering Case
The GST Appellate Tribunal (GSTAT) directed Ahmedabad East Infrastructure LLP to refund ₹1.20 crore to homebuyers after finding that input tax credit (ITC) benefits under GST were not passed on, along with interest at 18 percent from the date of collection of the higher amount. The Principal Bench, comprising Technical Member A. Venu Prasad, by order dated April 2, 2026, confirmed the findings of the Directorate General of Anti-Profiteering and held the developer in violation of the...
GSTAT New Delhi Finds No Profiteering By Samridhi Realty After Excess ITC Benefit Passed To Buyers
The New Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 2 April, held that there is no contravention of anti-profiteering provisions where a developer has already passed on input tax credit (ITC) benefits to homebuyers in excess of the amount required under Section 171 of the CGST Act. A Division Bench of Justice Mayank Kumar Jain and Technical Member Anil Kumar Gupta disposed of proceedings against Samridhi Realty Pvt. Ltd. and accepted the Director General of...
GSTAT New Delhi Holds No ITC Benefit Arises For Homebuyers In Fully Post-GST Construction
On 2 April, the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, held that no input tax credit (ITC) benefit was required to be passed on to homebuyers where the entire construction and transaction took place after the Goods and Services Tax (GST) regime came into force. Judicial Member Justice Mayank Kumar Jain upheld the Director General of Anti-Profiteering's (DGAP) closure report dated 21 August 2025 in DG Anti Profiteering v. Sobha Limited. He observed: ...
GSTAT New Delhi Confirms No Profiteering By IJM Raintree Park, Dismisses Homebuyer's Objections
The New Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 1 April upheld the closure of anti-profiteering proceedings, finding that no additional input tax credit benefit accrued to the developer after the introduction of GST. A Bench of Judicial Member Mayank Kumar Jain rejected objections raised by a homebuyer against the Director General of Anti-Profiteering's (DGAP) closure report dated 8 January 2025 concerning alleged non-passing of GST input tax credit benefits in a...
GSTAT Orders LIC HFL Care Homes To Refund Rs 2.31 Crore To 240 Homebuyers For GST Profiteering
The GST Appellate Tribunal (GSTAT) at Delhi has held LIC HFL Care Homes Ltd. guilty of profiteering and directed it to refund Rs 2.31 crore with 18% interest to 240 homebuyers for failing to pass on additional input tax credit (ITC) benefits available after the introduction of GST from July 1, 2017. A coram of President Justice Sanjaya Kumar Mishra and Technical Member A. Venu Prasad passed the order in proceedings arising from an investigation by the Director General of...
Anti-Profiteering Interest Liability Arises At Time of Supply, Not Completion Certificate: GSTAT Delhi
Recently, the Goods and Services Tax Appellate Tribunal (GSTAT), in New Delhi, held that liability to pay interest on profiteered amounts arises from the time of supply, that is, when excess consideration is collected from buyers, and not from the date of obtaining a completion certificate. A Single Bench comprising Technical Member A. Venu Prasad passed the order on 19 March in an appeal filed by the Director General of Anti-Profiteering (DGAP) against Unnathi Associates, developer of the...
GSTAT Confirms Anti-Profiteering Demand Against Real Estate Company, Directs Refund Of ₹17.75 Lakh
The Goods and Services Tax Appellate Tribunal (GSTAT) on 23 March confirmed an anti-profiteering demand against Duville Estates Pvt. Ltd, a real estate developer, directed it to pay Rs. 17,75,622 along with applicable interest to homebuyers. A Single Member Bench comprising Judicial Member Justice Mayank Kumar Jain accepting the findings of the Director General of Anti-Profiteering (DGAP), recorded: “the report of the DGAP dated 18.12.2024 is accordingly accepted.” The DGAP had...