GSTAT Closes GST Profiteering Case as buyer confirmed receipt of ITC benefits

DGAP Vs Umang Realtech Private Limited (GSTAT) The matter was heard in physical mode before the Goods and Services Tax Appellate Tribunal. The Director General of Anti-Profiteering (DGAP) was represented by the Authorized Departmental Representative, while the respondent company was represented by its Chartered Accountant and Director. The proceedings originated from an application dated 08.01.2019 filed by the Flat Buyers Association under Rule 128 of the Central Goods and Services Tax Rules, 2017. The application alleged profiteering in relation to construction services provided for the resi...