GSTAT Orders Builder to Refund ITC Benefit as GST ITC Was Not Passed to Homebuyers

DG Anti Profiteering Vs Alton Buildtech Pvt. Ltd. (GSTAT) The proceedings before the Goods and Services Tax Appellate Tribunal arose from an investigation report dated 26.03.2025 submitted by the Director General of Anti-Profiteering under Section 171 of the Central Goods and Services Tax Act, 2017 read with Rule 129 of the CGST Rules. The investigation was initiated following references from the Standing Committee on Anti-Profiteering based on complaints filed by homebuyers alleging that the respondent developer had not passed on the benefit of additional Input Tax Credit (ITC) through commen...