Case LawNAPA/153/PB/2025
DG Anti Profiteering Vs Emaar India Ltd
- Court:
- Appellate Tribunal
- Bench:
- Delhi
- Date:
- July 5, 2026
- Type:
- Anti-Profiteering
- Members:
- Mayank Kumar Jain, A. Venu Prasad
Subject
Real Estate Developer Directed to Pass On Additional ITC Benefits to Homebuyers with Interest
Input Tax CreditAnti-Profiteering
Summary
The Appellate Tribunal upheld the Directorate General of Anti-Profiteering (DGAP) report, finding that the respondent, M/s Emaar India Ltd., profiteered by not passing on the entire benefit of additional Input Tax Credit (ITC) to homebuyers in its "G…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. In the real estate sector, construction services generally involve the construction and sale of residential or commercial units to buyers, where consideration is received before getting the completion certificate or first occupation or thereafter. These services require the use of various goods and services, such as construction materials, labour, techni…