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GSTAT Principal Bench at Delhi Court No. Court II NAPA/106A/PB/2025 DGAP, DG ANTI PROFITEERING, DIRECTOR GENERAL OF ANTI-PROFITEERING .............Appellant Versus CANDEUR CONSTRUCTIONS .............Respondent Quorum Hon’ble Justice Sh. Mayank Kumar Jain, Member (Judicial)

Hon’ble Sh. A. Venu Prasad, Member (Technical)

Counsel for Appellant Counsel for Respondent Form GST APL-04A [See rules 113(1) & 115]

Summary of the order and demand after issue of order by the GST Appellate Tribunal whether remand order : No Order reference no. : ZA070011026000188H Date of order : 23/10/2026

1. GSTIN/Temporary ID/UIN - 29AAKFC8006A1ZQ

2. Appeal Case Reference no. - NAPA/106A/PB/2025 Date - 18/06/2025

3. Name of the appellant - DGAP , dgap.cbic@gov.in , 011-23741544 Name of the respondent -

4.

1. Candeur Constructions , ashishdeshpande3082@gmail.com , 919620313813

5. Order appealed against -

(5.1) Order Type -

(5.2) Ref Number - Date -

Personal Hearing - 23/10/2026 24/09/2026 10/09/2026 24/08/2026 19/08/2026

6. 13/07/2026 04/06/2026 29/05/2026 05/05/2026 01/04/2026 12/02/2026 07/01/2026

02/12/2025 14/10/2025

7. Status of Order under Appeal - Confirmed – Order under Appeal is confirmed Order in brief - The revised computation of profiteering furnished by the DGAP vide

8.

its supplementary report/clarifications dated 08.09.2026 is accepted.

Summary of Order

9. Type of order : Return to Recipient of Amount not passed on, along with interest CORAM:

Hon’ble Justice Sh. Mayank Kumar Jain, Member (Judicial)

Hon’ble Sh. A. Venu Prasad, Member (Technical)

ORDER

1. The present proceedings arise from an application filed by Sh. Pramod Kumar and Smt. Parveen Kumari, residents of Flat No.- T1B701, Candeur Carlisle, TTPL Main Road, Mahadevapura, Bengaluru– 560048 (hereinafter referred to as “the Complainants”), 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 supplied by M/s Candeur Constructions, No. 157, Devine, 3rd Floor, Kacharakanahalli, St. Thomas Post Office, Hennur Main Road, Near Cherna Kesava Swamy Temple, Bengaluru – 560084 (hereinafter referred to as “the Respondent”).

2. The Complainants alleged that the Respondent had failed to pass on the benefit of Input Tax Credit (hereinafter referred to as ‘ITC’) by way of commensurate reduction in the price of Flat No. B-701 in the Respondent’s project ‘Candeur Carlisle ’upon introduction of GST w.e.f. 01.07.2017, in terms of Section 171 of the CGST Act, 2017.

3. The application was examined by the Standing Committee on Anti-

Profiteering, which forwarded the matter to the Directorate General of Anti- Profiteering (hereinafter referred to as “the DGAP”) for detailed investigation. Accordingly, an investigation was initiated to collect the necessary evidence and determine whether the benefit of ITC had been passed on by the Respondent. The Investigation Report was submitted to the Authority on 17.01.2024.

4. Subsequently, the Authority remanded the matter to the DGAP for re-

investigation vide letter F. No. M/AP/43/Candeur/2024-Sectt./312 dated 21.03.2024, in light of the judgment of the Hon’ble High Court of Delhi dated 29.01.2024, insofar as it pertained to the real estate sector.

5. In view of the above, a Notice dated 09.04.2024 was issued under Rule 129 of the CGST Rules calling upon the Respondent and the Co-Respondent to state whether they admitted that the benefit of ITC had not been passed on to their customers by way of commensurate reduction in prices and, if so, to suo motu determine the quantum thereof and indicate the same in their reply to the Notice, along with all supporting documents.

6. In response to the aforesaid Notice, the Respondent and the Co-Respondent submitted the requisite documents/information through e-mails/letters.

7. Upon completion of the investigation, the DGAP submitted its Report dated

05.06.2025 to the Principal Bench, GSTAT, which has been exami