DG Anti Profiteering Vs Unnathi Associates (GSTAT)
Date: March 18, 2026
Subject Matter
No penalty under Section 171(3A) if profiteered amount refunded; interest on unpassed benefit is mandatory.
Summary
The tribunal allowed the waiver of penalty under Section 171(3A) of the CGST Act, 2017, as the respondent had refunded the entire profiteered amount to eligible homebuyers before the order of determination. However, the respondent was directed to pay…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The proceedings in the present case arise out of the investigation report dated 07.01.2025 received on 10.01.2025 (hereinafter referred to as the “DGAP Report”) submitted by the Director General of Anti-Profiteering (hereinafter referred to as the “DGAP”) under Section 171 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “C…