GSTAT: Profiteering Allegation Rejected After Excess ITC Benefit Passed On

DGAP Vs Arkade Developers Pvt. Ltd. (GSTAT)

The proceedings arose from an investigation initiated by the Director General of Anti-Profiteering (DGAP) under Section 171 of the Central Goods and Services Tax Act, 2017, following a complaint alleging non-passing of input tax credit (ITC) benefits in a residential real estate project. The Standing Committee on Anti-Profiteering found a prima facie case and referred the matter to DGAP, which initially concluded that the statutory provisions had been contravened. However, pursuant to directions issued after the Delhi High Court’s judgm

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