DGAP Vs SVP Builder (GSTAT)
Date: January 14, 2026
Subject Matter
Profiteering Re-Investigation Required for Comparing Input Tax Credit on Similar Goods
Summary
The matter is sent back to the DGAP for re-investigation as the methodology adopted for calculating profiteering was flawed. The authority found merit in the respondent's contention that the comparison of Input Tax Credit (ITC) between pre-GST and po…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The representative of the DGAP and learned counsel for the respondent have been heard. 2. Peruse the record. 3. On the recommendations of the standing Committee the DGAP conducted investigation against the respondent for alleged profiteering in respect of construction services supplied by them. Initially, one Dr. Rahul Bamal made a complaint against the…