GST Benefits from Subsumed Taxes Not Passed to Consumers, Profiteering of Rs. 450 Crore Held

DG Anti Profiteering Vs Tata Play Limited (GSTAT) The proceeding before the Goods and Services Tax Appellate Tribunal (GSTAT) arose under Section 171 of the Central Goods and Services Tax Act, 2017, read with Rule 133 of the CGST Rules. The matter concerned the re-examination of the investigation report of the Directorate General of Anti-Profiteering (DGAP), which had earlier been upheld by the National Anti-Profiteering Authority (NAA). The Delhi High Court, in a writ petition, set aside the NAA order and remanded the matter to the GSTAT for reconsideration of the factual aspects. The respond...