DGAP Vs Diya Greencity Private Limited (GSTAT)
The matter was heard by the Goods and Services Tax Appellate Tribunal (GSTAT) in virtual mode. The investigation arose from a reference made by the Standing Committee, pursuant to which the Director General of Anti-Profiteering (DGAP) initiated proceedings against the Respondent. After examining relevant documents, the DGAP concluded that upon implementation of GST, the total benefit of input tax credit (ITC) accrued to the Respondent amounted to ₹10,49,43,145, along with GST at 8% of ₹83,95,452, aggregating to ₹11,33,38,597.
The investigation further recorded that the Respondent had already passed on an ITC benefit of ₹13,19,64,459 to 1,177 eligible buyers. However, no benefit had been passed on to 21 homebuyers. Consequently, an amount of ₹20,21,440 was identified as still required to be passed on to these remaining homebuyers.
During the proceedings, counsel for the Respondent filed written submissions stating that, in order to avoid further litigation, the Respondent unconditionally accepted the findings, observations, and conclusions contained in the DGAP report without raising any objections. The Respondent also undertook to pass on the remaining benefit of ₹20,21,440 to the 21 homebuyers in accordance with the DGAP report.
In view of this undertaking, the Tribunal held that no further dispute survived in the matter. The report of the DGAP dated 07.11.2025 was accepted, and the proceedings were accordingly concluded. Copies of the order were directed to be supplied to the Respondent and the concerned CGST/SGST Commissioner for necessary action and compliance.
