DGAP Vs Pyramid Infratech Pvt. Ltd (GSTAT)
Date: January 15, 2026
Subject Matter
No Profiteering if Construction Project Commenced Post-GST with Old GST Rates Opted
Summary
The present proceedings, arising from a reference by the Standing Committee on Anti-profiteering, have been closed and the Respondent has been found not to have contravened Section 171 of the CGST Act, 2017. The primary reason is that the constructio…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT The matter was taken up for hearing in a physical mode. The present proceedings arise out of a reference received from the Standing Committee on Anti-profiteering on 23.08.2025, recommending a detailed investigation under Rule 128 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the Rules”) in respect of an application filed by…