2026-VIL-05-GSTAT-DEL-NAPA
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  2. 2026-VIL-05-GSTAT-DEL-NAPA

SGST Tribunal

GST – Anti-Profiteering – Complainant alleged that the respondent did not pass on the benefit of input tax credit to the complainant by way of commensurate reduction in the prices on purchase of the said flat after the introduction of GST - Whether the respondent has contravened the provision under section 171 of the CGST Act, 2017 by not passing on the benefit of ITC to the complainant – HELD - The flat was booked by the complainant in the post-GST period. As per the judgment of the High Court of Delhi in Reckitt Benckiser India Pvt. Ltd. Vs. Union of India, since the price of the flat would have been fixed after taking into account the ITC which has become available to the builder in the post-GST period and which was not available to him in the pre-GST period, no benefit of ITC to the home buyer would be available – Further, the DGAP, after scrutinizing the relevant documents and considering the reply submitted by the respondent, arrived at the conclusion that the respondent has not contravened the provision under Section 171. The DGAP has taken into consideration the ITC availed, and the purchase value of Goods and Services during pre and post GST period, and found that the ratio of ITC as a percentage of expenses incurred on purchase of inputs Goods and Services in the post GST period was reduced as against the percentage during pre-GST period. Therefore, there was no saving made by the respondent on account of implementation of GST - The report of the DGAP is accepted and the objections raised by the complainant are rejected – Ordered accordingly
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