DG Anti Profiteering Vs Bengal Shapoorji Housing Development Pvt. Ltd. (GSTAT)
Date: April 26, 2026
Subject Matter
Developer Liable to Refund Profiteered Amount for Not Passing ITC Benefit to Homebuyers
Summary
The GST Appellate Tribunal allowed the complaint against the developer, M/s Bengal Shapoorji Housing Development Private Limited, finding them liable for profiteering . The Tribunal affirmed that the developer failed to pass on the additional Input T…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from a complaint made by Shri Vinod Kumar Jain, F53/7, Karunamoyee Estate, Salt Lake, Kolkata- 700091 (hereinafter referred to as “the Complainant”) under Rule 128 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the CGST Rules”) alleging profiteering in respect of construction services provide…