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2026 (5) TMI 1720
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....eferred to as 'the DGAP'), forwarding the Minutes of the 65th Meeting of the Standing Committee on Anti-Profiteering held on 19.11.2025. The Standing Committee had recommended a fresh investigation against M/s. SJP Hotels & Resorts Pvt. Ltd. (hereinafter referred to as 'the Respondent'), based on a complaint filed by Shri Navnit Kumar (hereinafter referred to as 'the Complainant'), a homebuyer in the Respondent's project "Migsun Wynn". 2. The DGAP, vide the said letter dated 18.02.2026, sought appropriate directions from this Tribunal as to whether a fresh investigation was required to be initiated based on the said complaint. 3. Upon scrutiny of the records, it was noticed by the DGAP that two earlier complaints against the Responden....
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....unconditional withdrawal of his complaint on the ground that he had since received possession of his flat. 7. Further, the Respondent had filed a written reply dated 30.04.2026, and submitted the following: (i) That all disputes raised by the Complainant in his application before this Tribunal had already been settled vide a Settlement Deed dated 03.01.2025 executed between the Respondent and the Complainant. The Settlement Deed stated that it constituted a full and final settlement between the parties regarding all disputes and claims of whatsoever nature, including the benefits of GST and the benefit of GST Input Tax Credit under anti-profiteering incorporated under Section 171 of the CGST Act, 2017, as well as all claims, rig....
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....d a detailed investigation against the Respondent for the project "Migsun Wynn" based on complaints filed by other homebuyers. The DGAP, vide its report dated 28.01.2021, quantified the profiteered amount at Rs. 6,87,58,685/- (Rupees Six Crore Eighty-Seven Lakh Fifty-Eight Thousand Six Hundred and Eighty-Five only), inclusive of GST. Further, this amount is inclusive of the profiteered amount attributable to the present Complainant, Shri Navnit Kumar, quantified at Rs. 36,488/-. 12. The erstwhile NAA, after due consideration, confirmed the DGAP's findings and passed a final order dated 26.07.2022 holding the Respondent is liable for profiteering. The Respondent challenged the said order before the Hon'ble Delhi High Court by way of a wri....