DGAP Vs Riddhi Siddhi Construction (GSTAT)
In DGAP Vs Riddhi Siddhi Construction, the Goods and Services Tax Appellate Tribunal (GSTAT) considered proceedings arising from an application filed under Rule 128 of the CGST Rules, 2017, alleging violation of Section 171 of the CGST Act, 2017. The complaint related to a residential project, “F Residences Malad,” in Mumbai, where the applicant alleged that the developer had failed to pass on the benefit of Input Tax Credit (ITC) following the implementation of GST from 01.07.2017 by way of commensurate reduction in the price of a flat purchased by him.
The Standing Committee on Anti-profiteering referred the matter to the Directorate General of Anti-Profiteering (DGAP) for investigation under Rule 129. The DGAP, in its report dated 09.01.2025, concluded that no additional benefit of ITC had accrued to the respondent after GST implementation. The investigation followed the methodology approved by the Hon’ble High Court of Delhi in W.P.(C) No. 7743/2019 dated 29.01.2024. Accordingly, the DGAP found no contravention of Section 171.
Notices were issued to both parties to file written submissions. The applicant subsequently informed, via email dated 18.11.2025, that the GST matter had been settled with the builder at the time of possession and expressed no objection to the DGAP’s findings, requesting closure of the case. On the date of hearing, neither party appeared.
