DG Anti Profiteering Vs Tata Play Limited
Date: March 10, 2026
Subject Matter
DTH Service Provider Profiteered by Not Passing On GST Tax Benefit of Rs 450.18 Crores
Summary
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) upheld the Directorate General of Anti-Profiteering (DGAP) report, finding that the DTH service provider profiteered an amount of Rs. 450.18 Crores. The Tribunal determined…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. This proceeding under Section 171 of the Central Goods and Services Tax Act, 2017 , hereinafter referred as the CGST Act, for brevity, read with Rule 133 of the Central Goods and Services Tax Rules, 2017, hereinafter referred as CGST Rules, for brevity, to re-examine the correctness of the Report of the Directorate General of Anti-Profiteering, hereinaft…