DG Anti Profiteering Vs Pacifica Developers Pvt. Ltd
Date: February 9, 2026
Court: Appellate Tribunal
Bench: Delhi
Type: Anti-Profiteering
Judge(s)/Member(s): Anil Kumar Gupta
Subject Matter
Profiteering Allegation Dismissed as No Increased ITC Benefit Found Post-GST
Summary
The Tribunal has dismissed the anti-profiteering complaint, accepting the Director General of Anti-Profiteering (DGAP) report which concluded that there was no contravention of Section 171 of the CGST Act, as no additional input tax credit benefit ac…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT The proceedings in the present case arise out of the investigation report dated 06.12.2024 (hereinafter referred to as the “DGAP Report”) 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…