GST Appellate Tribunal, New Delhi
DG Anti Profiteering, Director General of Antiprofiteering, DGAP v. Bengal Peerless Housing Development Company Ltd
For assessee
The ruling in brief
Where anti-profiteering proceedings against real estate developer for Digangana Housing Complex were confined to period up to final occupancy certificate, DGAP found no additional ITC benefit post-GST regime as credit ratios pre- and post-GST were nearly identical, no obligation arose to pass on any benefit to homebuyers and anti-profiteering provisions were not contravened so proceedings were disposed of
Provisions considered
Section 171 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.