DG Anti Profiteering Vs Oxford Realty LLP (GSTAT)
Date: August 2, 2026
Subject Matter
Real Estate Developer Liable for Anti-Profiteering; Penalty Not Applicable Retrospectively
Summary
The application for anti-profiteering is largely allowed , finding the Respondent liable for contravening Section 171 of the CGST Act by failing to pass on Input Tax Credit (ITC) benefits commensurately to homebuyers. The Tribunal rejected the Respon…
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…