GSTAT Closes Anti-Profiteering Case After Voluntary Refund of ITC Benefit by Contractor

DGAP Vs Gopal Teknocon Pvt. Ltd (GSTAT)

The present case before the GST Appellate Tribunal (GSTAT) arose from a detailed investigation report dated 31 August 2022, submitted by the Directorate General of Anti-Profiteering (DGAP) under Rule 129(6) and Rule 133(4) of the Central Goods and Services Tax (CGST) Rules, 2017. The matter concerned M/s Gopal Teknocon Private Limited and M/s Indian Oil Corporation Limited (IOCL) regarding alleged non-passing of Input Tax Credit (ITC) benefits related to a contract for maintenance and inspection of crude oil storage tanks. The proceedings wer

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