2026-VIL-12-GSTAT-DEL-NAPA
  1. Home
  2. 2026-VIL-12-GSTAT-DEL-NAPA

SGST Tribunal

GST - Anti-Profiteering – The Complainant alleged respondent failed to pass on benefit of ITC to homebuyers - DGAP investigated and concluded that the no benefit accrued to the Respondent on introduction of the GST law and hence, there was no requirement to pass on any benefit in terms of Section 171 of the CGST Act - Complainant objected to DGAP's methodology, computation, and reliance on respondent's data – HELD - There is no direct co-relation between the turnover and the ITC availed for a particular period as the expenses in a real estate project are not uniform throughout the life cycle of the project. The eligibility of credit depends on the nature of the construction activity undertaking during the particular period. For the purpose of computation of profiteering, one has to calculate the total saving on account of GST and divide such savings by total area to arrive at the per square feet benefit to be passed on to the recipient i.e. the homebuyers - The DGAP correctly followed methodology prescribed by High Court in Reckitt Benckiser case, which held no uniform formula can be prescribed, and savings on entire project should be divided by total area to arrive at per sq. ft. benefit - DGAP's computation of credit ratio to purchase value, considering reversal of ITC on unsold units, was proper - Complainant's objections about inconsistency in DGAP reports, non-examination of EPC contractor's ITC flow, and reliance on respondent's data without independent verification, are unsubstantiated - DGAP report is accepted and the Complainant's objections are rejected – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Changes in GST, IT & Cuss w.e.f. 1 Apr
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?