GST Appellate Tribunal, New Delhi — tax rulings

GSTAT New Delhi2 Sept 2026

For assessee

DGAP, DG Anti Profiteering, Director General of Anti-Profiteering v. Sane Retails (P.) Ltd

Where respondent credited Electronic Gift Voucher amounts equivalent to GST rate cut differential directly to customer wallets without expiry or category restriction in respect of MI LED Television, such unconditional, traceable EGVs constituted valid and effective mode of passing on benefit under Section 171, as anti-profiteering law does not mandate any specific mechanism for benefit transmission, making DGAP objections unsustainable GST: Where complaint alleged non-passing of GST rate cut on LED TVs and respondent credited equivalent benefit to identified customers' e-wallets based on rate reduction, supported by order and invoice traceability, mere system description like ‘Offers and cashback’ did not negate that credits matched required benefit, thus substance over form was applied and anti-profiteering compliance was found adequate GST: Where customers received EGVs representing monetary value equal to profiteered amounts on purchase of LED televisions, which were not conditional, time-bound or restricted in use, and substantial wallet credits were actually utilised while remaining credits remained freely available, benefit of GST rate cut was genuinely and unconditionally passed to recipients, rendering DGAP contention of non-passing meritless GST: Where respondent, found to have profiteered on sale of specific television models, furnished credit notes for cancellations and distributed EGVs covering most affected customers, unresolved residue of Rs.…

GSTAT New Delhi2 Sept 2026

For assessee

DGAP, DG Anti Profiteering, Director General of Anti-Profiteering v. Sane Retails (P.) Ltd

GSTAT New Delhi2 Sept 2026

For assessee

Director General of Anti-Profiteering v. Vertex Homes (P.) Ltd

Where homebuyer alleged that developer failed to pass on additional ITC benefit post-GST in construction project and developer evidenced major input cost escalation, DGAP methodology accounting for post-GST input cost escalation was held legally sound and price rise in RMC, sand and bricks had offset additional ITC, thus DGAP report was to be accepted and respondent did not contravene anti- profiteering provisions

GSTAT New Delhi11 Aug 2026

For assessee

DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. Amal Realtors (P.) Ltd

Where homebuyer alleged profiteering on construction services for project with 36 units but only 5 flats were examinable due to free allotments and 5 percent scheme units, and DGAP found ITC ratio declined post-GST with no additional ITC benefit accruing, no price reduction obligation arose, reliance on CA-certified project-wise data was justified, and proceedings were to be closed GST: Where complaint alleged non-passing of transitional VAT credit benefit in construction services, but applicant's agreement was post-GST with VAT levied only on a nominal pre-GST advance, and ITC-to-purchase ratio fell after GST, no additional ITC benefit accrued and no profiteering attributable to respondent was established; DGAP's findings and circular-based benefit-passing confirmed

CGST S.171

GSTAT New Delhi31 Jul 2026

For assessee

DG Anti Profiteering, Director General of Antiprofiteering, DGAP v. Bengal Peerless Housing Development Company Ltd

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

CGST S.171

GSTAT New Delhi23 Jul 2026

For assessee

DG Anti Profiteering, Director General of Anti-profiteering, DGAP v. PRL Developers

Where builder passed on entire and even excess computed additional ITC benefit to eligible pre-GST homebuyers in a residential project, as confirmed by DGAP in re-computation including goods in pre-GST purchases and with no contrary evidence, anti-profiteering requirements stood fully complied with and no contravention was made out

CGST S.171