DG Anti Profiteering Vs MM Construction (GSTAT)
Date: July 27, 2026
Subject Matter
Additional Structural Works Do Not Satisfy GST Anti-Profiteering Price Reduction Mandate
Summary
The Tribunal held that the Respondent failed to pass on the benefit of additional Input Tax Credit (ITC) to homebuyers. The additional structural works and fittings provided by the Respondent without extra charge do not constitute a commensurate redu…
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 services s…