GSTAT Orders Re-Examination of Profiteering Calculation Due to Ignored Cost Factors

DG Anti Profiteering Vs Samsung India Electronics Pvt. Ltd. (GSTAT) The matter before the GST Appellate Tribunal (GSTAT) concerned allegations of profiteering investigated by the Director General of Anti-Profiteering (DGAP). The case was taken up in physical mode with representatives of the DGAP and counsel for the respondent appearing before the Tribunal. The matter had earlier been reserved for pronouncement of the final order. However, after deliberation between the Members of the Bench, the Tribunal decided that certain issues required re-examination by the DGAP before a final decision co...