GSTAT Closed Case as No Profiteering Found Under Anti-Profiteering Law

DGAP Vs Sunrise Lifespaces LLP (GSTAT)

The GST Appellate Tribunal heard the matter through virtual mode. Despite due notice and confirmation of email delivery, the complainant did not appear. Counsel for the respondent sought acceptance of the DGAP report. The DGAP submitted that, as per its report dated 05.12.2024, no profiteering was found and no contravention of Section 171 of the CGST Act, 2017 was established. In view of the non-appearance of the complainant and the DGAP’s conclusions, the Tribunal accepted the DGAP report and disposed of the matter.

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