Homebuyer’s Anti-Profiteering Complaint Rejected as Project Was Entirely in GST Regime

DG Anti Profiteering Vs Arun Excello Constructions LLP (GSTAT) The GST Appellate Tribunal (GSTAT) examined an anti-profiteering complaint concerning a residential project known as “Compact Homes–Narmada,” developed by the respondent. The project consisted of 336 residential units with a total saleable area of 2,07,720 square feet, and all flats were booked before project completion. The investigation covered the period from 1 April 2017 to 31 September 2024. The complaint alleged that the respondent had failed to pass on the benefit of Input Tax Credit (ITC) to a homebuyer after the intr...