Additional ITC Benefit Must Be Passed On Even If Unutilised: GSTAT Delhi

The GST Appellate Tribunal (GSTAT) at Delhi has recently observed that a GST-registered taxpayer cannot avoid passing on additional input tax credit benefits to buyers merely because the credit remains unutilised. A bench comprising Technical Member A. Venu Prasad made the observation while adjudicating anti-profiteering proceedings concerning Bengal Shapoorji Housing Development Private Limited. “The mere accrual of additional ITC reduces the cost of supply, irrespective of whether such...

GSTAT Transfers Marvel Vinyls Appeal To Ghaziabad Bench, Orders Seamless Digital Handover

The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 20 April 2026 laid down that registry systems must ensure seamless tracking of appeals transferred between Benches by maintaining spreadsheets and e-registers, with periodic reviews to prevent cases from being “lost in transit”. A Bench of President Justice (Retd.) Dr Sanjaya Kumar Mishra and Technical Member Anil Kumar Gupta directed transfer of the appeal filed by Marvel Vinyls Limited to the Ghaziabad State GSTAT...

GSTAT Delhi Orders Ahmedabad East Infra LLP To Refund ₹1.20 Crore To Homebuyers In Anti-Profiteering Case

The GST Appellate Tribunal (GSTAT) directed Ahmedabad East Infrastructure LLP to refund ₹1.20 crore to homebuyers after finding that input tax credit (ITC) benefits under GST were not passed on, along with interest at 18 percent from the date of collection of the higher amount. The Principal Bench, comprising Technical Member A. Venu Prasad, by order dated April 2, 2026, confirmed the findings of the Directorate General of Anti-Profiteering and held the developer in violation of the...

GSTAT New Delhi Finds No Profiteering By Samridhi Realty After Excess ITC Benefit Passed To Buyers

The New Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 2 April, held that there is no contravention of anti-profiteering provisions where a developer has already passed on input tax credit (ITC) benefits to homebuyers in excess of the amount required under Section 171 of the CGST Act. A Division Bench of Justice Mayank Kumar Jain and Technical Member Anil Kumar Gupta disposed of proceedings against Samridhi Realty Pvt. Ltd. and accepted the Director General of...

GSTAT New Delhi Holds No ITC Benefit Arises For Homebuyers In Fully Post-GST Construction

On 2 April, the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, held that no input tax credit (ITC) benefit was required to be passed on to homebuyers where the entire construction and transaction took place after the Goods and Services Tax (GST) regime came into force. Judicial Member Justice Mayank Kumar Jain upheld the Director General of Anti-Profiteering's (DGAP) closure report dated 21 August 2025 in DG Anti Profiteering v. Sobha Limited. He observed: ...

GSTAT New Delhi Confirms No Profiteering By IJM Raintree Park, Dismisses Homebuyer's Objections

The New Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 1 April upheld the closure of anti-profiteering proceedings, finding that no additional input tax credit benefit accrued to the developer after the introduction of GST. A Bench of Judicial Member Mayank Kumar Jain rejected objections raised by a homebuyer against the Director General of Anti-Profiteering's (DGAP) closure report dated 8 January 2025 concerning alleged non-passing of GST input tax credit benefits in a...

GSTAT Orders LIC HFL Care Homes To Refund Rs 2.31 Crore To 240 Homebuyers For GST Profiteering

The GST Appellate Tribunal (GSTAT) at Delhi has held LIC HFL Care Homes Ltd. guilty of profiteering and directed it to refund Rs 2.31 crore with 18% interest to 240 homebuyers for failing to pass on additional input tax credit (ITC) benefits available after the introduction of GST from July 1, 2017. A coram of President Justice Sanjaya Kumar Mishra and Technical Member A. Venu Prasad passed the order in proceedings arising from an investigation by the Director General of...

Anti-Profiteering Interest Liability Arises At Time of Supply, Not Completion Certificate: GSTAT Delhi

Recently, the Goods and Services Tax Appellate Tribunal (GSTAT), in New Delhi, held that liability to pay interest on profiteered amounts arises from the time of supply, that is, when excess consideration is collected from buyers, and not from the date of obtaining a completion certificate. A Single Bench comprising Technical Member A. Venu Prasad passed the order on 19 March in an appeal filed by the Director General of Anti-Profiteering (DGAP) against Unnathi Associates, developer of the...

GSTAT Confirms Anti-Profiteering Demand Against Real Estate Company, Directs Refund Of ₹17.75 Lakh

The Goods and Services Tax Appellate Tribunal (GSTAT) on 23 March confirmed an anti-profiteering demand against Duville Estates Pvt. Ltd, a real estate developer, directed it to pay Rs. 17,75,622 along with applicable interest to homebuyers. A Single Member Bench comprising Judicial Member Justice Mayank Kumar Jain accepting the findings of the Director General of Anti-Profiteering (DGAP), recorded: “the report of the DGAP dated 18.12.2024 is accordingly accepted.” The DGAP had...

Interest On Profiteered Amounts Must Run From Date of Collection: GSTAT New Delhi

The Principle Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi on 20 March held that interest on profiteered amounts must be paid from the date of collection of excess amounts.A Single Member Bench comprising Technical Member A. Venu Prasad rejected the contention that interest should run only from project completion. He wrote: “Rule 133(3)(b)… expressly empowers the Authority to order return of the amount… along with interest… from the date of...

Centre Designates 22 GSTAT Judicial Members As Vice Presidents For State Benches

The Ministry of Finance has designated Judicial Members of the Goods and Services Tax Appellate Tribunal (GSTAT) as Vice Presidents for State GSTAT Benches across India, in exercise of powers under the Central Goods and Services Tax Act, 2017.The Office Order No. 01/2026, dated 23 March 2026 states: “The President of India… is pleased to designate the following Judicial Members of GSTAT as Vice Presidents of their respective state benches.”Under the order, Vice Presidents have been appointed for...

GSTAT Kolkata Bench Starts Functioning

The Kolkata Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has commenced functioning, with all appeals from designated jurisdictions now required to be filed before it.The Tribunal clarified that it will exercise jurisdiction over West Bengal, Sikkim and Andaman and Nicobar Islands in Public Notice No. 01/2026 dated 23.03.2026, issued by the GSTAT Kolkata Bench. The office of the Kolkata Bench is located at 2/5, Judges Court Road, Alipore, Kolkata–700027 (Old Door Sanchar...