GST Appellate Tribunal, New Delhi
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. Townpark Buildcon (P.) Ltd
NAPA NO.80 (PB) OF 2025
The ruling in brief
Where developer of real estate project accepted without dispute that ITC benefit on rate reduction was not fully passed on to 149 homebuyers for units booked prior to occupancy certificate, computation of profiteered amount at project level by DGAP for period till certificate date was to be upheld; and developer was to be directed to refund remaining amount including GST to affected homebuyers.
Where Rs 11.13 lakh remained to be passed on as anti-profiteering amount to 149 homebuyers in White Orchid project and respondent did not dispute interest liability, respondent was liable to pay interest at 18 percent per annum on profiteered amount from respective dates of excess collection until refund, with refund and interest to be computed and paid buyer-wise as mandated under Rule 133(3)(b).
Where DGAP recorded anti-profiteering contravention by respondent relating to homebuyers for period before penalty provision under section 171(3A) became operative, penalty could not be imposed as contravention occurred entirely prior to commencement of penal provision
Provisions considered
Section 171 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Rule 126, read with rule 133, of Central Goods and Services Tax Rules, 2017/Uttar Pradesh Goods and Services Tax Rules, 2017; Section 171 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Rule 133 of Central Goods and Services Tax Rules, 2017/Uttar Pradesh Goods and Services Tax Rules, 2017; Section 171, read with section 171(3A), of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.