Profiteering Amount Confirmed & Interest not applicable for Pre-Amendment Period

DGAP Vs Dange Enterprise (GSTAT) The GST Appellate Tribunal (GSTAT) heard the matter involving DGAP versus Dange Enterprise in physical mode, with representation from both the Departmental Representative of DGAP and counsel for the Respondent. The DGAP had initially conducted an investigation and submitted its first report on 17.09.2021, alleging that the Respondent had profiteered a total of ₹28,74,577, including GST. This matter was earlier taken up by the erstwhile National Anti-Profiteering Authority (NAA), which, in its order dated 05.08.2022 (I.O. No. 11/2022), remanded the case back t...