GST Appellate Tribunal, New Delhi
DG Anti-Profiteering, Director General of Anti-profiteering, DGAP v. Anuhar Homes (P.) Ltd
For revenue
The ruling in brief
Where developer collected 12% GST from homebuyer for a residential flat without commensurate price reduction for additional ITC benefit and availed eligible post-GST ITC, but provided no proof of passing on such benefit, accurate DGAP calculation established profiteering of Rs. 95,13,829, warranting affirmation of liability under section 171
Provisions considered
Section 171 of Central Goods and Services Tax Act, 2017
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