DG Anti Profiteering Vs Nandi Infratech Pvt. Ltd. (GSTAT)
Date: May 11, 2026
Type: Anti-Profiteering
Subject Matter
Builder Indulged in Profiteering by Not Passing ITC Benefit to Homebuyers
Summary
The GST Appellate Tribunal accepted the Director General of Anti-profiteering (DGAP) report, finding that the respondent, M/s Nandi Infratech Pvt. Ltd., indulged in profiteering by contravening Section 171 of the CGST Act, 2017. This decision came af…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The facts giving rise to present proceeding are that Shri Vijay Pal Singh, 22-Swaroop Park, Sahibabad, Ghaziabad-201005 (UP) (hereinafter referred to as ‘the Applicant’) made a complaint to the Uttar Pradesh State Screening Committee on profiteering, under Rule 128 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred as to ‘the CGST Ru…