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DG ANTI PROFITEERING, DIRECTOR GENERAL OF ANTI-PROFITEERING, DGAP vs. C.G. FOODS
Goods and Services Tax Appellate Tribunal (GSTAT), Feb 03, 2026

ORDER Order CG Foods 1. The proceeding in the present case arises out of the investigation report dated 01.09.2025 (hereinafter referred to as the “DGAP...

ORDER Order CG Foods 1. The proceeding in the present case arises out of the investigation report dated 01.09.2025 (hereinafter referred to as the “DGAP Report”) submitted by the Director General of Anti-Profiteering (hereinafter referred to as the “DGAP”), under Section 171 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”), read with Rule 129 of the Central Goods an

Legislation Referred To : Rule 129 of the Central Goods and Services Tax Rules, 2017

DG ANTI PROFITEERING, DIRECTOR GENERAL OF ANTI-PROFITEERING, DGAP vs. PRATEEK INFRAPROJECTS INDIA PVT. LTD.
Goods and Services Tax Appellate Tribunal (GSTAT), Feb 03, 2026

ORDER The proceedings in the present case arise from a reference received from the Standing Committee on 24.01.2020, to conduct a investigation in respect of applications...

Rate of Tax — Proceedings in present case arose from reference received from Standing Committee to conduct investigation in respect of applications filed by assessee No. 1 and 2 respectively alleging profiteering in respect of construction services supplied by assessee no.3 — DGAP vide present report stated that percentage ratio of Credit Availed to Purchase Value in pre-GST period was 6.46 and in post-GST period was 2.70 and differen

Subject : Rate of Tax
Legislation Referred To : Section 171 of the CGST Act, 2017
In Favour Of : Assessee

DGAP vs. KUMAR 70 MM
Goods and Services Tax Appellate Tribunal (GSTAT), Jan 30, 2026

ORDER 1. Heard the learned representative of the DGAP. 2. Notices along with the report of Director General of Anti-profiteering, hereinafter as DGAP, were sent to...

ORDER 1. Heard the learned representative of the DGAP. 2. Notices along with the report of Director General of Anti-profiteering, hereinafter as DGAP, were sent to Respondent on several occasions giving him proper opportunity to file written submissions, but despite proper service none appeared, either physical or through hybrid mode, on behalf of the Respondent, therefore the matter was heard ex-parte against the Respondent 3. The brief

Legislation Referred To : Section 171 of the Central Goods and Services Tax Act, 2017

DGAP vs. SHRIVISION TOWERS PVT. LTD. (SHRIRAM GREENFIELD)
Goods and Services Tax Appellate Tribunal (GSTAT), Jan 29, 2026

1. The Karnataka State Screening Committee received a complaint made by Shri Rajiv Kumar Aggarwal resident of J-402, Rohan Vasantha, Varthur, Main Road, Marathahalli,...

Input tax credit — Karnataka State Screening Committee received complaint alleging profiteering against assessee in respect of flat D-206 in their project — It was alleged that assessee did not pass on benefit of input tax credit to complainant by way of commensurate reduction in prices on purchase of said flat on introduction of GST w.e.f. 01.07.2017 — DGAP arrived at conclusion that assessee did not contravene provision under

Subject : Input Tax Credit
Legislation Referred To : Section 171 of the Central Goods and Services Act, 2017
In Favour Of : Revenue

DGAP vs. SHREE SAI KRIPA MARKETING
Goods and Services Tax Appellate Tribunal (GSTAT), Jan 27, 2026

Assessee had profiteered amount which needed be recovered from assessee.

Anti-Profiteering Laws — Complaint was filed by one person on behalf of M/s Local Circles India Pvt. Ltd before Standing Committee on Anti-Profiteering alleging profiteering by assessee no.1 in respect of product After-Shave Lotion ‘Park Avenue Good Morning 50ml’ which had been supplied to Big Bazaar — Complainant alleged that price of impugned product was not reduced by assessee no.1 from 28% to 18% granted vide Notificat

Subject : Anti-Profiteering Laws
Legislation Referred To : Section 171 of the Central Goods and Services Tax Act, 2017
In Favour Of : Revenue

DGAP vs. PAN REALTORS PVT. LTD.
Goods and Services Tax Appellate Tribunal (GSTAT), Jan 22, 2026

ORDER The matter was heard today in physical mode. Mrs Geetika Chib, Additional Assistant Director-Authorized Representative was present on behalf of DGAP. Shri Mudiet...

ORDER The matter was heard today in physical mode. Mrs Geetika Chib, Additional Assistant Director-Authorized Representative was present on behalf of DGAP. Shri Mudiet Mishra, Learned Advocate appeared on behalf of the Respondent. 1. The proceeding in the present case arises out of the investigation report dated 10.01.2025 submitted by the Director General of Anti-Profiteering, hereinafter referred to as the “DGAP”, under Section 1

Legislation Referred To : Rule 129 of the Central Goods and Services Tax Rules, 2017

TVL NAGAPPA TEXTILES vs. THE STATE TAX OFFICER (FAC)
High Court of Madras, Jan 21, 2026

Impugned assessment order passed without affording any opportunity of personal hearing to assessee was set aside.

Assessment proceedings — All notices/communications were uploaded by authority in GST common portal — Since assessee was not aware of said notices, they failed to file their reply within time — Impugned order came to be passed by authority without providing any opportunity of personal hearing to assessee — Assessee filed petition against impugned order — Held, show cause notice was uploaded on GST Portal Tab and asse

Subject : Assessment proceedings
In Favour Of : Assessee

CHATTERJEE CONCERN, A PARTNERSHIP FIRM AND ANR. vs. STATE OF WEST BENGAL & ORS.
High Court of Calcutta, Jan 20, 2026

1. Affidavit of service as well as supplementary affidavit filed in Court today are taken on record. 2. Copy of the said supplementary affidavit has already been...

Appeal — By adjudication order, assessee was held liable on account of excess claim of input tax credit as well as interest and penalty — Assessee carried said matter in appeal before appellate authority — Appellate authority fixed August 03, 2023 as first date for hearing and on said date assessee appeared through its authorized representative and prayed for adjournment — Such adjournment was granted and October 05, 2023

Subject : Appeal
In Favour Of : Assessee

DGAP vs. ARKADE DEVELOPERS PVT. LTD.
Goods and Services Tax Appellate Tribunal (GSTAT), Jan 20, 2026

ORDER 1. The proceeding in the present case arises out of the investigation report dated 17.12.2024 submitted by the Director General of Anti-Profiteering...

ORDER 1. The proceeding in the present case arises out of the investigation report dated 17.12.2024 submitted by the Director General of Anti-Profiteering (“DGAP”) under Section 171 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) read with Rule 129 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”). The investigation was

Legislation Referred To : Rule 129 of the Central Goods and Services Tax Rules, 2017

HIMESH FOODS PVT. LTD. vs. UNION OF INDIA
High Court of Bombay, Jan 20, 2026

P.C. 1. Although the present Petition has been filed challenging the show cause notice dated 3rd August 2024 issued under Section 74 of the CGST Act, 2017 read with...

P.C. 1. Although the present Petition has been filed challenging the show cause notice dated 3rd August 2024 issued under Section 74 of the CGST Act, 2017 read with Section 74 of the State GST Act, it is evident from the record that, during the pendency of this Petition, an order dated 4th January 2025 came to be passed adjudicating the said show cause notice. It appears that the Petition was thereafter permitted to be amended, and the said ad

Legislation Referred To : Section 74 of the CGST Act, 2017

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