The National Anti-Profiteering Authority (NAA) directed the Director-General of Anti- Profiteering (DGAP) to re-investigate, as the profiteering report was not computed on the basis of each supply undertaken by the supplier.
In the case of Deputy Commissioner of State Tax vs. M/s Dough Makers India Pvt. Ltd., the National Anti-Profiteering Authority (NAA) directed the Director-General of Anti- Profiteering (DGAP) to re-investigate,and submit report within 3 months and at the same time ordered the respondent to furnish all the details to the department pertaining to invoice–wise and transaction-wise data.
The petitioner namely the Director-General of Anti- Profiteering (DGAP) prepared a report on the profiteering on the basis of the comparison of item-wise average base price in the pre-rate reduction period with the day-wise average base price of each item being supplied by the supplier i.e the respondent in the post-rate reduction period after reconciling the sales data with the Goods and Service Tax (GST) Returns.
It was contended by the Director-General of Anti- Profiteering (DGAP) that this computation was done because the respondent failed to furnish all the details to the department pertaining to invoice–wise and transaction-wise data.
The issue raised in this case was whether the report submitted by the Director-General of Anti- Profiteering (DGAP) was valid or not?
The National Anti-Profiteering Authority (NAA) comprising of a Chairman, Mr. B.N. Sharma; and Technical Members, J.C. Chauhan, and Amand Shah directed the Director-General of Anti- Profiteering (DGAP) to re-investigate and submit report within 3 months as the profiteering report was not on the basis of each supply undertaken by the supplier and at the same time ordered the respondent to furnish all the details to the department pertaining to invoice–wise and transaction-wise data.
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