DG Anti Profiteering Vs SJP Hotels & Resorts Pvt. Ltd. (GSTAT)
The present proceedings arose from a letter dated 18.02.2026 sent by the Director General of Anti-Profiteering (DGAP) to the Goods and Services Tax Appellate Tribunal (GSTAT), forwarding the Minutes of the 65th Meeting of the Standing Committee on Anti-Profiteering held on 19.11.2025. The Standing Committee had recommended a fresh investigation against a real estate developer in relation to its project “Migsun Wynn” based on a complaint filed by a homebuyer.
The DGAP sought directions from the Tribunal on whether a fresh investigation was required. Upon examining the records, the DGAP noted that two earlier complaints concerning the same project had already been investigated. In its investigation report dated 28.01.2021, the DGAP had concluded that the developer had benefited from additional Input Tax Credit after the implementation of GST and had profiteered an amount of Rs. 6.87 crore, inclusive of GST, during the period from 01.07.2017 to 31.12.2019.
The erstwhile National Anti-Profiteering Authority (NAA), after considering the DGAP’s findings and the submissions of the developer, passed a final order dated 26.07.2022 holding that the developer had violated Section 171 of the CGST Act, 2017. The developer challenged the order before the Delhi High Court through a writ petition, but the petition was dismissed, resulting in the matter attaining finality.
