No Profiteering Found After Multiple DGAP Investigations | GSTAT

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  • Last Updated on 13 November, 2025

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DGAP Investigations

Case Details: DGAP vs. Nirma Ltd. - [2025] 179 taxmann.com 693 (GSTAT-NEW DELHI)

Judiciary and Counsel Details

  • Mayank Kumar Jain, Judicial Member
  • Diwakar Sharma, Inspector for the Applicant.

Facts of the Case

The applicant, Directorate General of Anti-Profiteering (DGAP), conducted investigations following a reference from the National Anti-Profiteering Authority (NAA) standing committee. The probe addressed allegations that the respondent had not passed on the benefit of the tax rate reduction. The applicant, under the directions of higher authorities, concluded that the respondent had not contravened section 171(1) of the CGST Act and Delhi GST Act, and filed the application seeking acceptance of its report. The matter was accordingly placed before the GST Appellate Authority (GSTAT).

GSTAT Held

The GSTAT held that DGAP had conducted repeated investigations and consistently concluded that there was no breach of anti-profiteering obligations. The authority observed that the statutory provisions under Section 171(1) were correctly interpreted and applied in arriving at the findings. The contentions regarding alleged non-passing of benefits were analysed in light of the investigations, and no contravention was found. Consequently, the DGAP report was accepted, and GSTAT directed that it be accepted in full, confirming that no profiteering had occurred.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied