DGAP Vs Shrivision Towers Pvt. Ltd (Shriram Greenfield)
Date: January 28, 2026
Subject Matter
Anti-profiteering complaint dismissed for post-GST flat purchase with inherent ITC benefit.
Summary
The GSTAT dismissed the anti-profiteering complaint against the respondent builder. The decision was based on the finding that no profiteering occurred because the flat was booked in the post-GST period, meaning the benefit of Input Tax Credit was al…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The Karnataka State Screening Committee received a complaint made by Shri Rajiv Kumar Aggarwal resident of J-402, Rohan Vasantha, Varthur, Main Road, Marathahalli, Bengaluru, Karnatak, alleging profiteering against the respondent in respect of the flat D-206 in their project named “Shriram Greenfield” It was alleged that the respondent did not pass on th…