GSTAT New Delhi
For assessee
Director General of Anti-Profiteering v. Vertex Homes (P.) Ltd
Where homebuyer alleged that developer failed to pass on additional ITC benefit post-GST in construction project and developer evidenced major input cost escalation, DGAP methodology accounting for post-GST input cost escalation was held legally sound and price rise in RMC, sand and bricks had offset additional ITC, thus DGAP report was to be accepted and respondent did not contravene anti- profiteering provisions