Case LawNAPA/123/PB/2025
DG Anti Profiteering Vs Oxford Realty LLP
- Court:
- Appellate Tribunal
- Bench:
- Delhi
- Date:
- August 2, 2026
- Type:
- Anti-Profiteering
- Members:
- Dr. Sanjaya Kumar Mishra, Anil Kumar Gupta
Subject
Real Estate Developer Directed to Refund Excess ITC Benefit with Interest
Anti-ProfiteeringPenalty
Summary
The Appellate Tribunal accepted the DGAP's report, finding M/s Oxford Realty LLP liable for profiteering. The developer failed to pass on the benefit of Input Tax Credit (ITC) to homebuyers by way of a commensurate price reduction, violating Section…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from an application filed under Rule 128 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the CGST Rules” ) by Mr. Manish Jain (hereinafter referred to as “the 1st Applicant” ), alleging profiteering by the Respondent, M/s Oxford Realty LLP, in respect of the purchase of a residential unit in it…