GSTAT Orders ₹12.20 Lakh Profiteering Refund for Failure to Pass ITC Benefit

DG Anti Profiteering Vs Kanwar Enterprises Pvt. Ltd. (GSTAT)

The present proceedings arise from an investigation report dated 25.10.2024 submitted by the Director General of Anti-Profiteering (DGAP) under Section 171 of the Central Goods and Services Tax Act, 2017 read with Rule 129 of the CGST Rules. The investigation was initiated based on a complaint referred by the Standing Committee on Anti-Profiteering upon an application filed by the Executive Director (Vigilance), NTPC, alleging profiteering by the Respondent in relation to construction services supplied for the “Ash Dyke

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