Profiteering calculation under GST remitted for reinvestigation under procedural rule with respondent submissions to be considered

Allegation of erroneous calculation in an anti-profiteering assessment prompted remand to the investigation agency under procedural rule for reinvestigation; the investigation agency was directed to reconsider calculations in light of the respondents written submissions and to submit a fresh report. The administrative review did not adjudicate merits but disposed the matter by ordering fresh investigative proceedings and report submission, thereby suspending any final determination pending the agencys reinvestigation and updated findings.

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Issues: Whether the matter should be remitted to the Directorate General of Anti-Profiteering (DGAP) for reinvestigation in view of corrected/accurate figures submitted by the respondent, affecting the assessment of alleged profiteering under the CGST Act.

Analysis: The Tribunal noted that the respondent submitted written material and annexures containing corrected figures which, according to the respondent, render the DGAP's profiteering calculation erroneous. The DGAP accepted the procedural course of remand under the relevant provision. The Tribunal did not adjudicate the merits of the profiteering calculation but evaluated the appropriateness of permitting reinvestigation in light of the new material and the statutory provision authorising referral back to the DGAP for further inquiry.

Conclusion: The matter is remitted to the DGAP for reinvestigation and submission of a fresh report taking into account the respondent's written submissions and annexures; no determination on the substantive question of profiteering is made by the Tribunal.

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