2025 (11) TMI 831

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....sciences, under Rule 133(5) of the CGST Rules, 2017. On the basis of the order dated 07/2022 dated 10.05.2022, the DGAP had investigated the matter and submitted an Investigation Report dated 31.08.2022 under Rule 133(5) of the CGST Rules, 2017 to the National Anti-Profiteering Authority (hereinafter referred as 'NAA'). 2. Erstwhile NAA (then CCI) went through the aforesaid Investigation Report dated 31.08.2022 submitted by the DGAP and passed an Interim Order No. 03/2023 dated 31.07.2023. Erstwhile NAA (then CCI) after carefully perusing the above report vide Order No. 03/2023 dated 31.07.2023 directed the DGAP to further investigate the two suppliers of M/s S. R. Lifesciences namely M/s Shree Suktam Enterprise, Ahmedabad and M/s Baxium....

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...., Ahmedabad requesting them to depute an officer to serve the Notice to the Respondent and acknowledge fact of serving the Notice with the DGAP by sending a receipt of the same. 7. The Additional Commissioner of State Tax (Enforcement) Ahmedabad, Gujarat State replied vide letter dated 15.09.2023 informing that the "Inspector of this office has conducted spot visit of the place of business of M/s. Suktam Enterprise, 27 New Vrundavan Comples, Gurukul Road, Memnagar, Ahmedabad-380052 on 06.09.2023. During spot visit it has come to notice that firm name M/s C.K. Enterprises is doing business of an angadia at the above mentioned place. Hence, statement of owner of M/s C.K. Enterprises has been recorded. According to the statement, he has bee....

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....r causing any financial loss." 9. The Jurisdictional Office of CGST had also enclosed GSTR-3B returns for the period July, 2017 to September, 2019 along with the spot-visit letter. However, the said data was not useful for determining the profiteering. 10. Another letter dated 26.09.2023 was written to The Additional Director General, DGGI, Ahmedabad Zonal Unit, Ahmedabad. However, the details of Tax Payer as mentioned in E-way Bill Portal which was not enough for the investigation. Further, letters dated 29.02.2024, 22.03.2024, 22.04.2024 were written to the Principal Chief Commissioner of the Central Goods and Services Tax, Ahmedabad Zone but basic details of jurisdiction, statutory returns and the same address, contact number, e-ma....

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....m the jurisdictional Authority. 15. Subsequently, letter dated 16.07.2024 was issued to the Special Commissioner, Department of Gujarat State Tax, Ahmedabad. However, same reply was received which was not useful for determining the profiteering. Further, the jurisdictional office vide reply dated 01.08.2024 enclosed GSTR-3B returns for the period July, 2017 to September, 2019 along with the spot-visit letter. However, this data was of no help. 16. Therefore, the DGAP again concluded that in absence of any documentary evidence, due to the unavailability of the Respondent and the relevant records, the DGAP could not investigate the matter. 17. Further, w.e.f. 01.10.2024, the Central Government, on the recommendations of the GST Counc....