DG Anti Profiteering (Director General of Anti-Profiteering) v. Lucknow Development Authority (Kritika and Swati Project) [Section 133(4)] (GSTAT)
Date: April 28, 2026
Subject Matter
Anti-profiteering Investigation Referred Back to DGAP for Verification of ITC Reversal and Benefit Passing
Summary
The GST Appellate Tribunal (GSTAT) referred an anti-profiteering complaint against M/s. Lucknow Development Authority (LDA) back to the Director General of Anti-Profiteering (DGAP) for further investigation. The Tribunal found the DGAP's initial repo…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from a complaint made by Shri Ajay Saini, 137, Sakhambari Apartment, Madhurdha, Kolkata- 700107 (hereinafter referred to as “the Complainant”) before the Standing Committee under Rule 128 of the Central Goods and Services Tax Rules, 2017 (for short “the CGST Rules, 2017). The Complainant has alleged that the M/s. Lucknow Dev…