DGAP cannot compute profiteering amount for period not covered under investigation

Deputy Commissioner of State Tax Vs A. J. Enterprises (NAA) NAA observe that the DGAP in his Report dated 20.08.2020 has mentioned the investigation period from 15.11.2017 to 30.09.2019 while the profiteering has been computed upto 31.10.2019 as has been shown in Annexure 25 of his Report. The DGAP vide his supplementary Report dated 24.11.2020 has also admitted that the profiteering amount has been computed for the period 15.11.2017 to 31.10.2019. Accordingly, the DGAP is directed to compute the profiteered amount till 30.09.2019 as per the notice issued to the Respondent. FULL TEXT OF ORDER ...