DG Anti Profiteering Vs Bengal Peerless Housing Development Company Ltd. (GSTAT)
Date: July 30, 2026
Subject Matter
No Anti-Profiteering Violation Found as No Additional ITC Benefit Accrued Post-GST
Summary
Anti-profiteering proceedings against M/s Bengal Peerless Housing Development Company Limited were disposed of by the GST Appellate Tribunal, as a re-investigation concluded that no additional input tax credit benefit had accrued to the Respondent up…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT The Respondent, M/s Bengal Peerless Housing Development Company Limited, is a joint venture company between the West Bengal Housing Board, an undertaking of the Government of West Bengal, and The Peerless General Finance & Investment Company Limited, a public limited Non-Banking Financial Company. The Respondent is primarily engaged in the development a…