DG Anti Profiteering Vs MM Construction
Date: July 27, 2026
Subject Matter
Additional Structural Works Do Not Qualify as Commensurate Price Reduction for Anti-Profiteering
Summary
The GSTAT has allowed the anti-profiteering complaint, holding that the Respondent failed to pass on the benefit of Input Tax Credit (ITC) to homebuyers. The Tribunal ruled that providing additional structural upgrades and fittings, even if their val…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from a complaint made by Mr. Pradyot Kumar Ghosh, Flat No. 04, 2nd Floor, 587, Lake Gardens, Kolkata- 700045 (hereinafter referred to as “the Complainant”) under Rule 128 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the CGST Rules”) alleging profiteering in respect of construction serv…