Delhi High Court - Orders
Advance India Projects Limited vs Director General Of Anti-Profiteering ... on 10 September, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~76
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13902/2025
ADVANCE INDIA PROJECTS LIMITED .....Petitioner
Through: Mr. Balbir Singh, Sr. Adv with Mr.
Karan Sachdev & Mr. Somesh Jain,
Adv.
versus
DIRECTOR GENERAL OF ANTI-PROFITEERING
& ORS. .....Respondents
Through: Mr. Anurag Ojha, SSC for R-1/UOI.
Mr. Kshitij Chhabra, SPC with Mr.
Abhijeet Vikram Singh, Adv. for R-6.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 10.09.2025
1. This hearing has been done through hybrid mode. CM APPL. 56945/2025 (for exemption)
2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 13902/2025
3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned notice for initiation of investigation, dated 10th June, 2025, issued by Directorate General of Anti-Profiteering, CBIC, Department of Revenue, Ministry of Finance, New Delhi (hereinafter 'impugned notice').
4. The impugned notice relates to a dispute between the Petitioner, and Ms. Jaya Pandey, Respondent No.4 and Ms. Prakash Pandey, Respondent No.5. The Respondent No. 4 and 5 had made a complaint to the authority, to examine W.P.(C) 13902/2025 Page 1 of 3 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/09/2025 at 21:45:37 profiteering in respect of the commercial space booking which the Respondent no.4 and Respondent No.5 had made in the Petitioner's Project.
5. As per the impugned notice, a reply has been sought from the petitioner as to whether the proper benefit of GST was passed on to the allottees by the Petitioner or not. The ground on which the challenge has been mounted is on the basis of Notification 19/2024-Central Tax dated 30th September, 2024, which reads as under:-
"S.O......(E).- In exercise of the powers conferred by proviso to sub-section (2) of section 171 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Goods and Services Tax Council, hereby appoints the 1st day of April, 2025 as the date from which the Authority referred to in the said section shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person.
2. This notification shall come into force on the date of its publication in the Official Gazette."
6. As per the above Notification, it is submitted on behalf of Mr. Balbir Singh, ld. Senior Counsel for the Petitioner, that after 01st April, 2025 the Directorate General of Anti-Profiteering cannot examine any complaint or claim under the erstwhile regime. The request in the present matter has been received on 04th June, 2025 which is after 01st April, 2025, and, thus, the Directorate General of Anti-Profiteering lacks the jurisdiction.
7. Issue notice. Mr. Anurag Ojha, ld SSC on behalf of the Respondent No.1, accepts notice.
W.P.(C) 13902/2025 Page 2 of 3This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/09/2025 at 21:45:37
8. On behalf of Mr. Anurag Ojha, ld SSC for Respondent No.1, it is submitted that they need to seek instructions in this matter.
9. In this background, let the Petitioner file a reply to the impugned notice and furnish all the documents. The Directorate General of Anti-Profiteering may also proceed to hear the Petitioner. However, no final order shall be passed in this regard till the issue of jurisdiction is decided by this Court.
10. Let a counter affidavit be filed within six weeks. Rejoinder, if any, be filed within four weeks thereafter.
11. Issue notice to the other respondents including the Private Respondents.
12. List before the Joint Registrar for completion of service and completion of pleadings on 15th October, 2025.
13. List before Court on 17th December, 2025.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
SEPTEMBER 10, 2025 sk/sm W.P.(C) 13902/2025 Page 3 of 3 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/09/2025 at 21:45:37