GSTAT Principal Bench Holds DGAP Must Consider Market Forces and Evidence in Anti-Profiteering Investigations Under Section 171 CGST Act
The GSTAT Principal Bench has set aside the DGAP’s anti-profiteering report, holding that investigations under Section 171 of the CGST Act must account for market forces and documentary evidence. The Tribunal remanded the matter for fresh investigation, emphasizing that both parties may submit further documents and that the DGAP must conduct a comprehensive, evidence-based inquiry.
