DG Anti Profiteering Vs IJM Raintree Park Pvt. Ltd. & Ors. (GSTAT)
Date: March 31, 2026
Subject Matter
Real Estate Developer Not Profiteering as Post-GST ITC Benefit Declined Based on Revised Methodology
Summary
The GST Appellate Tribunal rejected the complainant's objections and accepted the Director General of Anti-Profiteering (DGAP) report, concluding that the Respondent real estate developer did not contravene Section 171 of the CGST Act. The DGAP's re-…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from the complaint made by Mr. Anil Kumar Kota, Flat No. 430, Radhe Shyam Residency, Near Bonthalamma Temple, Karakambadi Road, Tirupati (hereinafter referred to as ‘the Complainant’) under Rule 128 of the Central Goods and Services Tax Rules, 2017 (for hereinafter referred as to ‘the CGST Rules, 2017‘) alleging profiteering…