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 investigation.
The DGAP initiated the investigation. Subsequently, following the disposal of a batch of writ petitions, including W.P. (Civil) No. 7743/2019, the matter required re-investigation. Accordingly, the Competition Commission of India, by letter dated 20.03.2024, remanded the case back to the DGAP for re-investigation in terms of the judgment of the Hon’ble High Court.
After completing the re-investigation, the DGAP submitted its final report to the Tribunal on 24.11.2025. The report recorded that Complainant No. 1 entered into a settlement deed dated 06.05.2024 with the respondent, under which the booked unit bearing No. A-602 was cancelled by mutual consent and the matter was settled for ₹12,50,000. Complainant No. 2, by letter dated 13.09.2023 addressed to the Real Estate Appellate Tribunal, Dehradun, also mutually agreed to cancel the booked unit bearing No. A-102 and settle the matter for ₹25,00,000. These settlements were supported by documents annexed to the DGAP report.
