DG Anti Profiteering Vs Arun Excello Constructions LLP (GSTAT)
Date: June 3, 2026
Type: Anti-Profiteering
Subject Matter
No Anti-Profiteering Liability for Builders if Project Entirely Post-GST
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…
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…