DGAP Vs Sunrise Lifespaces LLP (GSTAT)
The GST Appellate Tribunal heard the matter through virtual mode. Despite due notice and confirmation of email delivery, the complainant did not appear. Counsel for the respondent sought acceptance of the DGAP report. The DGAP submitted that, as per its report dated 05.12.2024, no profiteering was found and no contravention of Section 171 of the CGST Act, 2017 was established. In view of the non-appearance of the complainant and the DGAP’s conclusions, the Tribunal accepted the DGAP report and disposed of the matter.
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT
1. The matter was taken up today through virtual mode.
2. Suneel Kumar, Additional Assistant Director and Authorized Representative, assisted by Shri Anurag Gupta, Inspector, and Shri Ravi Kumar, Court Officer, is present.
3. Shri Abhishek Deodhar, Advocate, appeared through video conferencing, assisted by Shri Rishab Chandak, Advocate, who appeared physically.
4. Pursuant to the earlier order dated 16.12.2025, the office sent an email along with the link to the complainant, Shri Durga Prasad Gupta, to appear before this Tribunal today through virtual mode.
5. The office has submitted that the aforesaid email has been received by the complainant.
6. None appeared on behalf of the complainant.
