GSTAT reconstitutes benches and dismisses anti-profiteering case

The Goods and Services Tax Appellate Tribunal (GSTAT) has announced a reconstitution of its benches and a revision of case classifications, effective August 1, 2026. This restructuring follows the appointment of three new Technical Members in Chennai, Madurai, and Delhi. Under the revised rules, case categories have been updated for various benches across India, including Delhi, Chennai, Coimbatore, Madurai, Puducherry, and Lucknow, while Bengaluru maintains a distinct three-category classification.

In a separate ruling, the GSTAT Principal Bench dismissed anti-profiteering allegations against Ireo Grace Realtech Pvt. Ltd. regarding its “The Corridors” project in Gurgaon. The tribunal found no violation of Section 171 of the CGST Act after a fresh investigation by the Director General of Anti-Profiteering (DGAP) showed that the ratio of Input Tax Credit (ITC) to purchase value actually declined by 0.12 percentage points following the implementation of GST. The tribunal concluded that no additional ITC benefit accrued to the respondent.