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 commensurate reduction in prices after the introduction of GST with effect from 01.07.2017 for the project “Aangan Phase-I” in Gurugram, Haryana.
Earlier, the Director General of Anti-Profiteering had submitted an investigation report dated 14.06.2019, following which the erstwhile National Anti-Profiteering Authority passed Order No. 65/2020 dated 16.10.2020 determining a profiteered amount of ₹6,24,48,008 in respect of the project. Subsequently, in writ proceedings before the Delhi High Court, the court held on 29.01.2024 that the methodology adopted in real estate anti-profiteering matters required reconsideration. By order dated 25.04.2024, the matter was remanded to the Competition Commission of India for fresh adjudication, which in turn remanded the case to the DGAP for re-investigation.
