GSTAT Closed Profiteering Case Due to No Apparent Tax Benefit to Resizone Buildwell

DGAP Vs Resizone Buildwell Pvt. Ltd (GSTAT) The matter was heard by the GST Appellate Tribunal in physical mode, with the Directorate General of Anti-Profiteering (DGAP) represented by its authorized officers. The proceedings arose from applications filed by two complainants under Rule 128 of the Central Goods and Services Tax Rules, 2017, alleging profiteering in relation to construction services provided by the respondent. The applications were placed before the Standing Committee on Anti-Profiteering in its meeting held on 26.05.2020, which decided to forward the matter to the DGAP for inve...