DG Anti Profiteering Vs SJR Prime Corporation Pvt. Ltd (GSTAT)
Date: February 12, 2026
Subject Matter
Anti-Profiteering Matter Remanded for Verification of Project-Specific Input Tax Credit Reversal
Summary
The anti-profiteering matter is remanded to the Directorate General of Anti-Profiteering (DGAP) for re-investigation. The remand is necessary to verify the Respondent's claim of project-specific Input Tax Credit (ITC) reversal and to accurately recom…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise out of an application filed under Rule 128 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the CGST Rules”) by Shri Sarana Basappa (hereinafter referred to as “the Applicant”) before the Karnataka State Screening Committee on Anti-Profiteering, alleging profiteering by M/s SJR Prime Corporation…