DG Anti Profiteering Vs Siddha Infradev LLP (GSTAT)
Date: May 19, 2026
Subject Matter
Real Estate Developer Profiteered by not Passing ITC Benefit; Must Refund with Interest and Pay Penalty
Summary
The tribunal allowed the anti-profiteering complaint, holding that M/s. Siddha Infradev LLP profiteered by not passing on the Input Tax Credit (ITC) benefits to homebuyers. The Respondent is directed to refund the profiteered amount of Rs. 63,93,233/…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from a complaint filed by Shri Hemant Kejriwal and Shri Vishnu Kumar Kejriwal (hereinafter referred to as ‘the Complainant ‘) under Rule 128 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as ‘the CGST Rules, 2017’ ). The complaint alleged profiteering by M/s. Siddha Infradev LLP (hereinafter refer…