Summary
Bengal Shapoorji Housing Development sought changes to an April 2026 GSTAT order that directed a refund of about Rs 1.49 crore, with 18% interest, to homebuyers. The Tribunal held that Rule 31 of the GSTAT anti-profiteering rules only corrects apparent mistakes and cannot be used to revisit findings already decided on merits. It allowed only limited changes to the refund procedure.
What it means for you
Developers cannot use rectification applications to reargue anti-profiteering findings, so the only way to challenge them on merits is an appeal.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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