DG Anti Profiteering Vs A J Enterprises (GSTAT)
Date: February 19, 2026
Subject Matter
Supplier Profiteered by Increasing Base Price Coinciding with GST Rate Reduction
Summary
The Tribunal held that the Respondent profiteered by failing to pass on the benefit of GST rate reduction from 18% to 5% on restaurant services. This occurred due to an arbitrary increase in the base prices of products, coinciding with the tax rate c…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise out of an investigation report dated 14.10.2022, issued by the Director General of Anti-Profiteering (hereinafter referred to as `the DGAP’) against M/s A.J. Enterprises, Sun Orbit, Flat No. B-201, Suncity Road, Vadgaon, Maharashtra (hereinafter referred to as ‘the Respondent’) under Section 171 of the Central Goods and Serv…