DG Anti Profiteering Vs Kanwar Enterprises Pvt. Ltd
Date: February 11, 2026
Subject Matter
Supplier Ordered to Pass On GST Benefit of ₹12.20 Lakh to Service Recipient
Summary
The complaint alleging profiteering by M/s Kanwar Enterprises Pvt. Ltd. was allowed . The Director General of Anti-Profiteering (DGAP) found that the respondent had failed to pass on the benefit of input tax credit and reduced GST liability for const…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The proceedings in the present case arise out of the investigation report dated 25.10.2024 (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 Ru…