DG Anti Profiteering Vs Mantri Castles Private Limited
Date: February 9, 2026
Subject Matter
Construction Service Provider Not Profiteering as ITC Ratio Did Not Increase Post-GST
Summary
The Tribunal dismissed the allegation of profiteering against M/s Mantri Castles Pvt. Ltd., a construction service provider. This decision was based on the Director General of Anti-Profiteering (DGAP)'s re-investigation report, which found no increas…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The proceedings in the present case arise from a reference received from the Standing Committee on 30.05.2022, to conduct a investigation in respect of application filed by Santosh Patil, A1-906, Elita Promenade Apartment , J P Nagar, 7 th Phase, Banglore-560078 (hereinafter referred as Applicant), alleging profiteering in respect of construction service…