DGAP Vs Transcon Sheth Creators Pvt. Ltd (GSTAT)
Date: January 20, 2026
Subject Matter
Builder ordered to refund profiteered GST amount with interest to homebuyers.
Summary
The tribunal has accepted the investigation report by the Director General of Anti-Profiteering (DGAP), which found Ms. Transcon Sheth Creators Pvt. Ltd. (Respondent) had profiteered by not passing on the benefit of Input Tax Credit (ITC) to homebuye…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The proceeding in the present case arises out of the investigation report dated 23.09.2025 submitted by the Director General of Anti-Profiteering, hereinafter referred to as the “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 Rul…