GSTAT
No Profiteering Where Builder Absorbs Differential GST Burden: GSTAT
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, held that anti-profiteering proceedings cannot be sustained in the absence of evidence showing that GST benefits were withheld from homebuyers, and accordingly closed two separate complaints against real estate developers—Raja Housing and Legacy Global. Both matters were heard together by a Bench presided over by Justice (Retd.) Dr. Sanjaya Kumar Mishra. In both cases, the Director General of...
GSTAT Seeks Proof Of Applicable Pre-GST Service Tax Rate In LIC HFL Care Homes Case
The Goods and Services Tax Appellate Tribunal (GSTAT) at Delhi has narrowed a profiteering dispute involving LIC HFL Care Homes Limited to a single question: what rate of service tax was applicable in the pre-GST regime, and how much tax was actually paid?A division bench of President Justice (Retd.) Dr. Sanjaya Kumar Mishra and Technical Member A. Venu Prasad, while hearing an appeal by the Director General of Anti-Profiteering, said the disagreement between the parties now centres on the...
GSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-Filing
The Goods and Services Tax Appellate Tribunal (GSTAT) has withdrawn the requirement of staggered filing of Goods and Services Tax (GST) second appeals, allowing appeals to be filed without any phase-wise or date-based restriction. Through an order dated December 16, 2025, issued by the President of the Tribunal, Justice Sanjaya Kumar Mishra, GSTAT revoked its earlier order dated September 24, 2025, which had mandated staggered filing of appeals under Section 112 of the CGST Act, 2017,...
GSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With Interest
The Goods and Services Appellate Tribunal (GSTAT), Anti Profiteering Division at Delhi has directed the Builder to return ₹20,21,440 out of the Amount not passed on, along with interest to the homebuyers of Diya Greencity Project. In a recent order, a Division Bench comprising, Shri. Mayank Kumar Jain (Judicial Member) and Shri. Anil Kumar Gupta (Technical Member) verified that benefit of about ₹13 crores to 1177 eligible homebuyers had been passed on but “No benefit has been passed to...
Subway Franchisee Hiked Base Prices To Neutralise ITC Loss, Amounted To Profiteering; 18% Interest Can't Apply Retrospectively: GSTAT
The Goods and Services Appellate Tribunal (GSTAT), Anti Profiteering Division at Delhi has held that Franchisee of Subway Systems profiteered in respect of restaurant services by increasing base price of the products to offset loss of Input Tax Credit (ITC). In an order dated December 02, 2025 the Single Bench of Justice (Retd.) Dr. Sanjaya Kumar Mishra (President) has accepted the second report submitted by the Directorate General of Anti-Profiteering (DGAP) in respect of profiteering...
No Further Anti–Profiteering Action Required Once Contractor Remits Residual ITC Benefit: GSTAT New Delhi
The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench at New Delhi, has held that when a contractor voluntarily remits the residual input tax credit (ITC) benefit identified by the Directorate General of Anti‑Profiteering (DGAP) to its principal, no separate anti-profiteering action is required under Section 171 of the Central Goods and Services Tax Act, 2017 (CGST Act). A Bench of GSTAT, Principal Bench, comprising of Justice Sh. Anil Kumar Gupta (Technical Member) was...
GSTAT Drops Proceedings Against Eclat Serum Supplier After DGAP Fails To Trace Gujarat Firm
The GST Appellate Tribunal at Delhi recently dropped anti profiteering proceedings against Shree Suktam Enterprise, a Gujarat supplier in the chain of biotech company S R Lifesciences. The tribunal observed that the Director General of Anti Profiteering (DGAP) was unable to trace the firm or obtain evidence to determine whether the benefit of a 10 percent GST rate reduction on the skin care product Eclat Serum 30gm, used in dermatological treatment, had been passed on to consumers.In an order...
CBIC Introduces Goods & Services Tax (GST) Appellate Tribunal (Procedure) Rules 2025, Mandates All Appeals To Be Uploaded On GSTAT Portal
The Central Board of Indirect Taxes and Customs (CBIC) through Notification 256(E), under the Union Ministry of Finance, has officially released a comprehensive set of rules outlining the functioning of the Goods and Services Tax (GST) Appellate Tribunal. As per the notification the GST Appellate Tribunal (Procedure) Rules, 2025 took effect on 24th April, 2025. The rules have been introduced with an objective of promoting uniformity, procedural clarity and digital efficiency in the...