DGAP vs Nirma: No Anti-Profiteering Violation Found despite Multiple Investigations

DGAP Vs Nirma Ltd (GSTAT) The case of Directorate General of Anti-Profiteering (DGAP) vs M/s Nirma Limited before the Principal Bench of the GST Appellate Tribunal (GSTAT) concluded a protracted investigation into allegations of non-compliance with the anti-profiteering provisions of the Central Goods and Services Tax (CGST) Act, 2017. The proceedings, which spanned over four years and involved multiple rounds of investigation, ultimately resulted in the Tribunal accepting the DGAP’s repeated finding that the corporate entity had not contravened the relevant law. The Core Allegation and In...