DG Anti Profiteering Vs C.G. Foods (GSTAT)
Date: February 2, 2026
Subject Matter
Profiteering Confirmed for Not Passing GST Rate Reduction; No Retrospective Interest or Penalty
Summary
The DGAP report finding profiteering of Rs. 90,90,310/- was accepted , as the respondent failed to pass on the benefit of GST rate reduction from 18% to 12% on instant noodles. However, no interest or penalty was imposed due to the retrospective appl…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 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 R…