#GSTAT Principal Bench

4 articles

GSTAT · New Delhi-[PB]

Bengaluru Builder Directed to Pass On Rs. 1.63 Crore ITC Benefit to 188 Homebuyers

The Tribunal held that comparing credit to purchase value before and after GST is not the ITC-to-turnover method rejected in Reckitt Benckiser, and that a post-…

Oct 26, 20262 min read

GSTAT · New Delhi-[PB]

GSTAT Principal Bench Accepts DGAP Report Finding No Profiteering by Ahmedabad Builder as ITC Ratio Fell After GST

Where the ratio of input tax credit to purchase value declined post-GST, no additional benefit accrued and Section 171 was not contravened. The Principal Bench…

Oct 26, 20261 min read

GSTAT · New Delhi-[PB]

GSTAT President Transfers 450 ONGC Appeals on GST on Mining Royalty to Principal Bench

The appeals, spread across six States, raise one identical question — whether GST applies to royalty paid to governments under mining leases — and now fall with…

Oct 26, 20261 min read

GSTAT · New Delhi

Laureate Buildwell "Parx Laureate": GSTAT Accepts Supplementary DGAP Report

The GST Appellate Tribunal (Principal Bench) has accepted the DGAP's supplementary investigation report — submitted following remand — and confirmed anti-profit…

Aug 19, 20263 min read

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