Anti-Profiteering Provisions not applies Due to Lack of Pre-GST Comparison Units

Director General of Anti-Profiteering Vs Vishwanath Builders Projects Ltd (Competition Commission of India)

The case of Director General of Anti-Profiteering (DGAP) Vs Vishwanath Builders has recently garnered attention due to its complex layers related to the application of anti-profiteering provisions under Section 171 of the CGST Act, 2017. This article aims to provide an in-depth analysis of the case, involving the implications of pre and post-GST era projects and their compliance with Section 171.

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