Anti-Profiteering Allegations Rejected Because Entire Works Contract Was Executed After GST Implementation

DG Anti Profiteering Vs Belhekar & Kale Associates (GSTAT) Summary: The GST Appellate Tribunal considered proceedings arising from an application filed by Mumbai Port Trust Authority under Rule 128 of the CGST Rules, 2017 alleging violation of Section 171 of the CGST Act by Belhekar & Kale Associates in relation to a works contract for modernization of MICT. The Standing Committee on Anti-Profiteering referred the matter to the Directorate General of Anti-Profiteering (DGAP) for investigation. In its report dated 21.01.2026, the DGAP concluded that the case did not involve constructio...