DG Anti Profiteering Vs Maata Rani Builders And Developers
Date: July 28, 2026
Subject Matter
Additional Construction Work Free of Cost Does Not Fulfill Anti-Profiteering Obligation
Summary
The GSTAT allowed an anti-profiteering complaint in part, ruling that a builder failed to pass on Input Tax Credit (ITC) benefits to homebuyers. The Tribunal held that providing additional construction work free of cost does not constitute a commensu…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from a complaint made by (i) Ms. Seema Singh, C/o Ram Naresh Singh, House No. 300 Barki Tand, Near Shiv Mandir, Jamadoba, Dist. Dhanbad, Jharkhand – 828309; and (ii) Smt. Anjani Singh W/o Bhola Nath Singh, New Police Line Colony, Near Water Tower, Hazaribagh – 825301 (both collectively hereinafter referred to as “the Complai…