DGAP Vs APV Realty Limited (GSTAT)
The matter was heard in physical mode, with representatives appearing for the Director General of Anti-Profiteering and counsel representing the respondent. Pursuant to an earlier order dated 01.12.2025, the respondent filed written submissions on 08.01.2026, a copy of which was provided to the DGAP. At the outset, the respondent’s counsel submitted that certain figures earlier furnished to the DGAP were incorrect due to oversight, rendering the profiteering amount calculated by the DGAP erroneous. It was stated that relevant annexures along with the company’s balance sheet were now placed on record so that correct figures could be considered. On this basis, the respondent requested that the matter be reinvestigated.
The DGAP’s representative submitted that the matter could be remanded to the DGAP under Rule 133(4) of the CGST Act, 2017. Considering these submissions, and without commenting on the merits of the case, the Goods and Services Tax Appellate Tribunal sent the matter back to the DGAP along with the respondent’s written submissions for reinvestigation and for submission of a fresh report. The matter was disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT HIGH COURT
1. The matter was taken up today in Physical mode.
