DGAP Vs Dange Enterprise (GSTAT)
The GST Appellate Tribunal (GSTAT) heard the matter involving DGAP versus Dange Enterprise in physical mode, with representation from both the Departmental Representative of DGAP and counsel for the Respondent. The DGAP had initially conducted an investigation and submitted its first report on 17.09.2021, alleging that the Respondent had profiteered a total of ₹28,74,577, including GST. This matter was earlier taken up by the erstwhile National Anti-Profiteering Authority (NAA), which, in its order dated 05.08.2022 (I.O. No. 11/2022), remanded the case back to the DGAP for further investigation under Rule 133(4) of the CGST Rules, directing completion within three months. The NAA also instructed that all measures under the CGST Act, 2017 and relevant rules could be employed if the Respondent failed to provide complete information.
Subsequently, the DGAP submitted a second report, confirming the initial profiteering assessment as the Respondent did not provide additional documentation. The investigation period covered 15.11.2017 to 30.06.2019. The latest report dated 20.11.2025 revised the profiteered amount to ₹4,57,683. The Respondent admitted the profiteered amount but disputed liability for any interest or penalty. Counsel for the Respondent cited a previous GSTAT case (DGAP vs. Proctor and Gamble Group, NAPA/13/PB/2025 dated 10.09.2025), where it was held that the amendment to Clause (c), sub-rule (3), Rule 133 of CGST Rules is retrospective. The tribunal clarified that the main issue was whether the Respondent was liable to pay interest at 18% per annum on the profiteered amount.
