DG Anti Profiteering Vs Duville Estates Pvt. Ltd. (GSTAT)
The case relates to proceedings under the anti-profiteering provisions of the CGST Act, 2017 concerning whether a developer passed on Input Tax Credit (ITC) benefits to homebuyers. During the hearing, the Directorate General of Anti-Profiteering (DGAP) informed the Tribunal that efforts were made to verify the receipt of ITC benefits by 109 homebuyers. Out of these, only 34 homebuyers confirmed receipt of benefits amounting to ₹4,99,539. Two homebuyers had already sold their properties, while 40 did not respond despite repeated attempts.
The Respondent, through its Chartered Accountant, submitted that it was willing to accept the DGAP’s report to conclude the litigation. Accordingly, the Tribunal accepted the DGAP’s report dated 18.12.2024 without further dispute. The profiteered amount was determined at ₹17,75,622. The Tribunal directed the Respondent to pay this amount along with applicable interest to the eligible homebuyers as identified in the report.
The order also directed communication to the jurisdictional CGST/SGST Commissioner for implementation. With these directions, the proceedings were concluded.
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT
1. The matter was taken up today in Hybrid mode.
2. Shri Rahul Rao Gautam, Additional Assistant Director/Authorised Representative appeared on behalf of the DGAP.
