GSTAT Orders Recalculation of Profiteering for Excluding Goods Component from ₹89 Crore Pre-GST Value

DG Anti Profiteerin Vs PRL Developers (GSTAT) The matter was taken up in physical mode before the Goods and Services Tax Appellate Tribunal (GSTAT). Shri Anurag Gupta, Inspector, appeared as the Departmental Representative on behalf of the Director General of Anti-Profiteering (DGAP). Shri Dhruv Tiwari, Advocate, and Shri Shivam Batra, Advocate, appeared on behalf of the Respondent. During the proceedings, the Respondent’s counsel submitted that the complainant had withdrawn his complaint. Upon consideration of the record, the Tribunal observed that in computing the pre-GST purchase value a...