GSTAT Orders Re-Investigation Because Profiteering Calculation Did Not Compare Same Basket of Goods

DGAP Vs SVP Builder (GSTAT) The matter concerned an investigation conducted by the Director General of Anti-Profiteering (DGAP) against the respondent regarding alleged profiteering in relation to construction services supplied in a residential project. The investigation was initiated following a complaint made by Dr. Rahul Bamal and recommendations of the Standing Committee. During the investigation, the DGAP examined relevant records and documents. It was found that the respondent had opted for the new taxation scheme after 31.03.2019 under Notification No. 3/2019–Central Tax (Rates) dated...