DG Anti Profiteering Vs Nahar Homes LLP (GSTAT)
Date: February 19, 2026
Subject Matter
Developer Directed to Pass on Balance ITC Benefit to Homebuyers for Anti-Profiteering
Summary
This case addresses an anti-profiteering complaint against M/s Nahar Homes LLP for their 'F- Residences' project. The DGAP's re-investigation report confirmed profiteering due to unpassed Input Tax Credit (ITC) benefits. While the Respondent had adeq…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. Proceedings in the present case have arisen on the basis of complaint filed by Sh. Ajay Rattan, A-1/801, F- Residences, Survey No. 44 & 45 Sopan Bagh, Balewadi, Pune (hereinafter referred to as “the Applicant”) under Rule 128 of the Central Goods and Services Tax Rules, 2017, alleging profiteering in respect of construction services supplied by M/s N…