DG Anti Profiteering Vs Samridhi Realty Pvt. Ltd. (GSTAT)
Date: April 1, 2026
Subject Matter
Anti-Profiteering Complaint Dismissed as Developer Passed on Input Tax Credit Benefits
Summary
The anti-profiteering complaint against the developer, M/s Samridhi Realty Pvt. Ltd., is dismissed by accepting the DGAP report dated 05.12.2024. The Authority found that the developer had passed on the benefit of Input Tax Credit (ITC) to home-buyer…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The Present proceedings arise from the complaint made by Ms. Abha Tiwari, resident of C-302, Samridhi Grand Avenue, Plot No. GH09D, Techzone 4, Greater Noida West, Uttar Pradesh (for short “The Complainant”) under rule 128 of the Central Goods and Services Tax Rules, 2017 (for short “the CGST Rule , 2017”) alleging profiteering in respect of construction…