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...

Interest On Profiteered Amounts Must Run From Date of Collection: GSTAT New Delhi

The Principle Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi on 20 March held that interest on profiteered amounts must be paid from the date of collection of excess amounts.A Single Member Bench comprising Technical Member A. Venu Prasad rejected the contention that interest should run only from project completion. He wrote: “Rule 133(3)(b)… expressly empowers the Authority to order return of the amount… along with interest… from the date of...

Centre Designates 22 GSTAT Judicial Members As Vice Presidents For State Benches

The Ministry of Finance has designated Judicial Members of the Goods and Services Tax Appellate Tribunal (GSTAT) as Vice Presidents for State GSTAT Benches across India, in exercise of powers under the Central Goods and Services Tax Act, 2017.The Office Order No. 01/2026, dated 23 March 2026 states: “The President of India… is pleased to designate the following Judicial Members of GSTAT as Vice Presidents of their respective state benches.”Under the order, Vice Presidents have been appointed for...

GSTAT Kolkata Bench Starts Functioning

The Kolkata Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has commenced functioning, with all appeals from designated jurisdictions now required to be filed before it.The Tribunal clarified that it will exercise jurisdiction over West Bengal, Sikkim and Andaman and Nicobar Islands in Public Notice No. 01/2026 dated 23.03.2026, issued by the GSTAT Kolkata Bench. The office of the Kolkata Bench is located at 2/5, Judges Court Road, Alipore, Kolkata–700027 (Old Door Sanchar...

GSTAT New Delhi Orders ₹47.71 Lakh Refund In Anti‑Profiteering Case, Holds Penalty Non‑Retrospective

The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi directed Alton Buildtech Pvt. Ltd., a real estate developer, to pass on Rs. 47.71 lakh, along with interest, to homebuyers for failing to transfer GST input tax credit benefits to them. A Single Bench comprising Technical Member A. Venu Prasad allowed the appeal filed by the Director General of Anti‑Profiteering (DGAP), holding that the developer had engaged in profiteering under Section 171(1) of the CGST...

No Pre-Deposit For Revenue In GSTAT Appeals; Principal Bench Issues Instructions For Filing Appeals

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench has clarified that appeals filed by the Revenue will not require payment of pre-deposit or court fee while issuing instructions on the documents that must accompany appeals filed before the Tribunal under Section 112 of the Central Goods and Services Tax Act. In instructions dated March 10, 2025, the tribunal stated that appeals filed through Form APL-05 (appeal filed by Revenue) must include soft copies of the Show Cause...

GSTAT Rajkot Bench Starts Functioning

The GST Appellate Tribunal's Rajkot bench has begun functioning, with authorities issuing a trade notice on March 18 to inform businesses and tax professionals that the long-awaited forum is now operational in Gujarat. The tribunal is working from its office at the RK Iconic building on 150 Feet Ring Road in Rajkot. Officials said appeals can be filed through the GSTAT online portal, which was rolled out last year, and a toll-free helpline has also been provided to help users facing difficulty...

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...