What period do the GSTAT judgments in this content cover?

They cover key GST Appellate Tribunal rulings from January to March 2026 in Q1 2026.

Which types of disputes are discussed in these GSTAT rulings?

The rulings primarily concern anti-profiteering disputes involving GST rate reduction, passing on Input Tax Credit benefits, and compliance with Section 171 of the CGST Act, 2017.

Which parties commonly appear in these GSTAT cases?

The Director General of Anti-Profiteering (DGAP) appears as applicant against various real estate developers and businesses such as Bhavya Construction, Riddhi Siddhi Construction, Kolte Patil Developers, APV Realty, Raja Housing, Pan Realtors, Transcon Sheth Creators, Bengal Peerless Housing Development Company, Umang Realtech, and Sunrise Lifespaces LLP.

How does the GSTAT treat DGAP reports in these cases?

In these cases, the Tribunal either accepts DGAP reports when unchallenged or remands matters for reinvestigation where revised figures or additional documents are submitted, and then issues directions based on the accepted findings.