DG Anti Profiteering Vs Bengal Peerless Housing Development Company Ltd. (GSTAT)
The GST Appellate Tribunal (GSTAT) considered anti-profiteering proceedings against M/s Bengal Peerless Housing Development Company Limited arising from Interim Order No. 27/2022 dated 30.09.2022 passed under Section 171 of the Central Goods and Services Tax Act, 2017 read with Rule 133(4) of the CGST Rules, 2017. The proceedings originated from complaints alleging profiteering in respect of construction services supplied by the Respondent.
The matter underwent multiple stages. The National Anti-Profiteering Authority directed re-investigation of the Respondent’s projects. Subsequently, the Delhi High Court, in Reckitt Benckiser India Pvt. Ltd. v. Union of India & Ors., laid down principles governing determination of profiteering in real estate projects, observing that no uniform mathematical formula could be prescribed and that the methodology must depend on the facts and circumstances of each case. Following that judgment, GSTAT remanded the matter to the Directorate General of Anti-Profiteering (DGAP) for re-evaluation.
The Respondent also challenged the interim order before the Calcutta High Court. While modifying the interim protection earlier granted, the High Court directed that no final order be passed without its leave. Later, during the pendency of the proceedings before GSTAT, the Respondent produced the Calcutta High Court’s subsequent order directing GSTAT to dispose of the proceedings on the basis of the investigation report dated 12.03.2026, preferably on or before 31.08.2026, after granting an opportunity of hearing to all parties.
