Case LawNAPA/116/PB/2025
DG Anti Profiteering Vs Arun Excello Constructions LLP
- Court:
- Appellate Tribunal
- Bench:
- Delhi
- Date:
- June 3, 2026
- Type:
- Anti-Profiteering
- Members:
- Mayank Kumar Jain
Subject
No Anti-Profiteering Liability for Builders if Project Entirely Post-GST
Anti-Profiteering
Summary
The GST Appellate Tribunal (GSTAT) dismissed the anti-profiteering application, concurring with the Directorate General of Anti-profiteering (DGAP) finding that the builder had not engaged in profiteering. The Tribunal held that since the flat's cons…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT M/s Arun Excello Construction LLP, having its registered office at No. 18, West Cott Road, Royapettah, Chennai – 600014 (hereinafter referred to as “ the Respondent ”), is engaged in the business of real estate development and construction. The Respondent commenced a residential project titled “Compact Homes–Narmada”, comprising 336 residential units with a…