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GST : Where respondent-builder was ready to pay amount of Rs. 67,02,147 as calculated by DGAP as amount of profiteering against him, in view of undertaking of respondent, report of DGAP was to be accepted and respondent was to be directed to pay amount to

Published on 13 Apr 2026

(GSTAT - NEW DELHI)

GOODS AND SERVICE TAX APPELLATE AUTHORITY, NEW DELHI DGAP V/S KOLTE PATIL DEVELOPERS LTD.*

MAYANK KUMAR JAIN, JUDICIAL MEMBER

AND ANIL KUMAR GUPTA, TECHNICAL MEMBER NAPA/118/PB/2025

JANUARY 9, 2026

Anti-profiteering measures - Real estate - Respondent-builder was ready to pay amount of Rs. 67,02,147 as calculated by DGAP as amount of profiteering against him - Respondent submitted that a time of three months may be granted for making payment since payment was to be made to voluminous homebuyers - HELD : In view of undertaking of respondent, report of DGAP was to be accepted and respondent was to be directed to pay amount of Rs. 67,02,147 to eligible homebuyers along with applicable interest under rule 133(3) of CGST Rules [Section 171 of Central Goods and Services Tax Act, 2017 - Rule 133 of Central Goods and Services Tax Rules, 2017] [Paras 6 and 8] [In favour of revenue]

ORDER

  1. The matter was taken up today in Physical mode.
  2. Sh. Suneel Kumar, Additional Assistant Director, assisted by Sh. Awanindra Kumar, Inspector, appeared on behalf of the DGAP. Sh. Ravi Kumar, Court Officer and Sh. Preet Hooda, Court Officer are present.
  3. Sh. Pritam Mahure, CA and Sh. Sahil Thurani, CA, appeared on behalf of the Respondent.
  4. The learned Counsel for the Respondent submitted that to resolve the matter for the peace of mind to the end of Respondent, the Respondent is ready to pay the amount to the tune of Rs. 67,02,147/- as calculated the amount of profiteering against him. He further submitted that a time of three months may be granted for making payment since payment is to be made to voluminous homebuyers.
  5. The Representative of the DGAP has no objection.
  6. In view of the above undertaking the report of the DGAP is accepted. The Respondent is directed to pay the amount to the tune of Rs. 67,02,147/- within three months from today to eligible homebuyers.
  7. So far as the payment of interest is concerned, Learned Counsel for the Respondent submitted that they are ready to pay the interest as per the last payment made by respective homebuyers and the interest payable should be made applicable thereof accordingly.
  8. It is directed that the Respondent would be liable to pay the interest to the homebuyers as applicable under Rule 133 (3) of the CGST Rules 2017.
  • The Respondent will submit the compliance report after the stipulated time to the concerned jurisdictional Commissioner.
  • The matter is, disposed of, accordingly.