DG Anti Profiteering Vs Sobha Limited (GSTAT)
Date: April 1, 2026
Subject Matter
Anti-Profiteering not applicable where entire construction activity and payment occurred post-GST.
Summary
The preliminary objections raised by the Respondent are accepted , and the DGAP report finding no profiteering is upheld . The Tribunal ruled that Section 171 of the CGST Act is inapplicable when the entire construction activity, including booking, a…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. Heard Shri Rahul Rao Gautam, Additional Assistant Director/Authorized Representative assisted by Shri Anurag Gupta, Inspector, on behalf of the DGAP, Col. Shri Ajesh Kumar, Complainants in Person and Shri Onkar Roy, Advocate on his behalf and Shri Tarun Jain, learned Advocate, on behalf of the Respondent. 2. Perused the record. Background of the matter 3…