Case LawNAPA/131/PB/2025
DGAP Vs Arkade Developers Pvt. Ltd
- Court:
- Appellate Tribunal
- Bench:
- Delhi
- Date:
- January 19, 2026
- Type:
- Appeal
- Members:
- Anil Kumar Gupta
Subject
Benefit of Input Tax Credit Fully Passed On, No Contravention of Anti-Profiteering Provisions
Input Tax CreditAnti-Profiteering
Summary
The Appellate Tribunal accepted the re-investigation report by the Director General of Anti-Profiteering (DGAP) and closed the proceedings, finding that the respondent developer had satisfied its statutory obligation under Section 171 of the CGST Act…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The proceeding in the present case arises out of the investigation report dated 17.12.2024 submitted by the Director General of Anti-Profiteering (“DGAP”) under Section 171 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) read with Rule 129 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred…