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GST Review February-2026

Roving Eye

D. H. Joshi
Definition of a Consumer under the Consumer Protection Law: Courts focus on dominant objective to determine status. The Supreme Court has emphasised in a recent case that buying immovable property, even multiple units, does not automatically make the buyer a “commercial” investor or strip them of protection under the Consumer Protection Act. The judgement has far-reaching implications for consumers. Who is a consumer? Under the Consumer Protection Act, 2019, a consumer is a person who buys goods or avails services for a consideration, whether paid fully, partly, or on deferred terms. “The definition also covers users and beneficiaries, so long as such use is with the buyer’s approval. However, purchases made for .......