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...

No Profiteering Where Builder Absorbs Differential GST Burden: GSTAT

The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, held that anti-profiteering proceedings cannot be sustained in the absence of evidence showing that GST benefits were withheld from homebuyers, and accordingly closed two separate complaints against real estate developers—Raja Housing and Legacy Global. Both matters were heard together by a Bench presided over by Justice (Retd.) Dr. Sanjaya Kumar Mishra. In both cases, the Director General of...

GSTAT Seeks Proof Of Applicable Pre-GST Service Tax Rate In LIC HFL Care Homes Case

The Goods and Services Tax Appellate Tribunal (GSTAT) at Delhi has narrowed a profiteering dispute involving LIC HFL Care Homes Limited to a single question: what rate of service tax was applicable in the pre-GST regime, and how much tax was actually paid?A division bench of President Justice (Retd.) Dr. Sanjaya Kumar Mishra and Technical Member A. Venu Prasad, while hearing an appeal by the Director General of Anti-Profiteering, said the disagreement between the parties now centres on the...

GSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-Filing

The Goods and Services Tax Appellate Tribunal (GSTAT) has withdrawn the requirement of staggered filing of Goods and Services Tax (GST) second appeals, allowing appeals to be filed without any phase-wise or date-based restriction. Through an order dated December 16, 2025, issued by the President of the Tribunal, Justice Sanjaya Kumar Mishra, GSTAT revoked its earlier order dated September 24, 2025, which had mandated staggered filing of appeals under Section 112 of the CGST Act, 2017,...

GSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With Interest

The Goods and Services Appellate Tribunal (GSTAT), Anti Profiteering Division at Delhi has directed the Builder to return ₹20,21,440 out of the Amount not passed on, along with interest to the homebuyers of Diya Greencity Project. In a recent order, a Division Bench comprising, Shri. Mayank Kumar Jain (Judicial Member) and Shri. Anil Kumar Gupta (Technical Member) verified that benefit of about ₹13 crores to 1177 eligible homebuyers had been passed on but “No benefit has been passed to...

Subway Franchisee Hiked Base Prices To Neutralise ITC Loss, Amounted To Profiteering; 18% Interest Can't Apply Retrospectively: GSTAT

The Goods and Services Appellate Tribunal (GSTAT), Anti Profiteering Division at Delhi has held that Franchisee of Subway Systems profiteered in respect of restaurant services by increasing base price of the products to offset loss of Input Tax Credit (ITC). In an order dated December 02, 2025 the Single Bench of Justice (Retd.) Dr. Sanjaya Kumar Mishra (President) has accepted the second report submitted by the Directorate General of Anti-Profiteering (DGAP) in respect of profiteering...

No Further Anti–Profiteering Action Required Once Contractor Remits Residual ITC Benefit: GSTAT New Delhi

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench at New Delhi, has held that when a contractor voluntarily remits the residual input tax credit (ITC) benefit identified by the Directorate General of Anti‑Profiteering (DGAP) to its principal, no separate anti-profiteering action is required under Section 171 of the Central Goods and Services Tax Act, 2017 (CGST Act). A Bench of GSTAT, Principal Bench, comprising of Justice Sh. Anil Kumar Gupta (Technical Member) was...