GSTAT Orders Recalculation of Profiteering for Excluding Goods Component from ₹89 Crore Pre-GST Value

DG Anti Profiteerin Vs PRL Developers (GSTAT)

The matter was taken up in physical mode before the Goods and Services Tax Appellate Tribunal (GSTAT). Shri Anurag Gupta, Inspector, appeared as the Departmental Representative on behalf of the Director General of Anti-Profiteering (DGAP). Shri Dhruv Tiwari, Advocate, and Shri Shivam Batra, Advocate, appeared on behalf of the Respondent. During the proceedings, the Respondent’s counsel submitted that the complainant had withdrawn his complaint.

Upon consideration of the record, the Tribunal observed that in computing the pre-GST purchase value amounting to ₹89 crores, only the services component had been taken into account. The purchase value pertaining to the goods component had not been incorporated in the computation. The Tribunal noted this omission in the calculation of the alleged profiteered amount.

In view of this, the Tribunal directed the DGAP to recalculate the profiteered amount after duly incorporating the goods component into the computation. The DGAP has been directed to submit a revised report along with necessary clarifications under Rule 133(2A) of the CGST Act, 2017. The revised report is to be filed within one month from the date of issuance of the Order.

Further, the Respondent has been directed to furnish the documents as called for by the DGAP within 15 days from the date of issuance of the Order.

The matter has been listed for further proceedings on 17.03.2026.

FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT

The matter is taken up in physical mode. Shri Anurag Gupta, Inspector, appears as the Departmental Representative on behalf of the DGAP.

Shri Dhruv Tiwari, Advocate, and Shri Shivam Batra, Advocate, appear on behalf of the Respondent and submit that the complainant has withdrawn his complaint.

It is observed that the pre-GST purchase value amounting to Rs. 89 Crores has been considered only in respect of the services component, and the purchase value pertaining to the goods component has not been incorporated in the computation.

Accordingly, the DGAP is directed to recalculate the profiteered amount after duly incorporating the goods component. and to submit a revised report along with necessary clarifications under Rule 133(2A) of the CGST Act, 2017, within a period of one month from the date of issuance of this Order. Further, the Respondent is directed to furnish the documents as called for by the DGAP within 15 days from the date of issuance of this Order.

List the matter on 17.03.2026.