Tag Archives: Director General of Anti- Profiteering

Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty.

By | September 11, 2026
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Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty. Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty. Issue Whether additional Input Tax Credit (ITC) benefits accrued post-GST transition in a… Read More »

Post-GST Input Cost Escalation Offsets Additional ITC Benefits, Resulting in Nil Profiteering for Developer

By | September 7, 2026
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Post-GST Input Cost Escalation Offsets Additional ITC Benefits, Resulting in Nil Profiteering for Developer Issue Whether a real estate developer contravenes Section 171 anti-profiteering provisions when additional Input Tax Credit (ITC) accrued post-GST transition is completely offset by genuine commercial input cost escalations. Facts Complaint: A homebuyer alleged that the respondent developer failed to pass… Read More »

Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions

By | September 7, 2026
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Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions Issue Whether issuing Electronic Gift Vouchers (EGVs) and credit notes to affected buyers constitutes a legally valid, unconditional, and effective mode of passing on the benefit of GST rate reductions under Section 171 of the CGST Act. Facts Trigger… Read More »

No Anti-Profiteering Contravention as Post-GST Cost Escalation Fully Offset Additional Input Tax Credit Benefits

By | September 4, 2026
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No Anti-Profiteering Contravention as Post-GST Cost Escalation Fully Offset Additional Input Tax Credit Benefits No Anti-Profiteering Contravention as Post-GST Cost Escalation Fully Offset Additional Input Tax Credit Benefits Issue Whether respondent developer contravened anti-profiteering provisions under Section 171 of CGST Act in project ‘Vertex Panache’ by failing to pass on additional Input Tax Credit benefits… Read More »

Developer Must Pass On Residual ₹14.94 Lakh Anti-Profiteering ITC Benefit With Interest and Penalty

By | August 22, 2026
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Developer Must Pass On Residual ₹14.94 Lakh Anti-Profiteering ITC Benefit With Interest and Penalty Issue Whether a real estate developer is liable under Section 171 of the CGST Act, 2017 to pass on a residual profiteered Input Tax Credit (ITC) amount of ₹14,94,622 along with interest and penalty to 25 homebuyers after making partial pass-through… Read More »

Real Estate Developer Must Pass On Profiteered ITC Benefit of Rs 7.31 Lakh to Homebuyers

By | August 22, 2026
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Real Estate Developer Must Pass On Profiteered ITC Benefit of Rs 7.31 Lakh to Homebuyers Issue Whether a real estate developer is obligated under Section 171 of the CGST Act, 2017 to pass on the benefit of additional Input Tax Credit (ITC) accruing after the GST rollout to homebuyers through a commensurate reduction in property… Read More »

Developer Must Pass On Rs. 95 Lakhs Profiteered Additional ITC Benefit With Interest To Buyers

By | August 19, 2026
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Developer Must Pass On Rs. 95 Lakhs Profiteered Additional ITC Benefit With Interest To Buyers Issue Whether a developer is liable under Section 171 of the CGST Act to pass on the benefit of additional Input Tax Credit (ITC) accrued during the transition to the GST regime to flat buyers through a commensurate reduction in… Read More »

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued

By | August 15, 2026
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No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the builder-respondent indulged in profiteering under Section 171 of the CGST/MGST Act, 2017, by failing to pass on benefits of additional Input Tax… Read More »

No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount

By | August 14, 2026
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No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount Issue Whether the developer contravened Section 171 of the CGST/DGST Act, 2017, after DGAP re-computed the additional Input Tax Credit (ITC) benefit following directions from the Appellate Tribunal (GSTAT). Facts A homebuyer of a Tower-1 unit filed a complaint alleging… Read More »

Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance.

By | July 24, 2026
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Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Issue Whether anti-profiteering provisions apply to a real estate project up to the actual grant date of the Occupancy Certificate (OC), and whether the builder is liable… Read More »