DGAP Vs APV Realty Ltd. (GSTAT)
The GST Appellate Tribunal heard the matter in physical mode. The respondent filed written submissions stating that, due to oversight, incorrect figures were earlier provided to the DGAP, which led to an erroneous computation of profiteering. Along with the submissions, annexures and the company’s balance sheet were furnished, with a request that correct figures be considered. On this basis, the respondent sought reinvestigation of the matter. The DGAP representative submitted that the case could be remanded under Rule 133(4) of the CGST Act, 2017. Considering the submissions of both sides, and without commenting on the merits of the case, the Tribunal remanded the matter to the DGAP for further examination along with the written submissions.
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT
1. The matter was taken up today in Physical mode.
2. Suneel Kumar, Additional Assistant Director, assisted by Sh. Awanindra Kumar, Inspector, appeared on behalf of the DGAP. Sh. Ravi Kumar, Court Officer and Sh. Preet Hooda, Court Officer are present.
3. Amitabh Tiwari, Advocate, Sh. G. K Dubey, Advocate and Sh. Sanjay Sinha, Advocate, appeared on behalf of the Respondent.
4. Pursuant to order dated 01.12.2025 the Respondent has filed written submissions yesterday on 08.01.2026. The copy of the written submissions is given to the DGAP today.
