DG Anti Profiteering Vs Maata Rani Builders And Developers (GSTAT)
Date: July 28, 2026
Subject Matter
Additional Construction Work Not Valid for Passing on ITC Benefit Under Section 171 CGST Act
Summary
The GST Appellate Tribunal (GSTAT) allowed the anti-profiteering complaint in part, holding that the Respondent builder failed to pass on the balance benefit of Input Tax Credit (ITC) amounting to Rs. 99,435/- to eligible homebuyers. The Tribunal exp…
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…