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Director General of Anti-Profiteering & OTHER vs. Shree Suktam Enterprise.
(GST Appellate Tribunal, Delhi)

Petitioner (Applicant)	Director General of Anti-Profiteering & OTHER
Respondent	Shree Suktam Enterprise.
Court	GSTAT (GST Appellate Tribunal)
State	Delhi
Date	Nov 12, 2025
Order No.	NAPA/157/PB/2025
Citation	2025(11) TAXREPLY 15011
Hon'ble Judges	SH. A. VENU PRASAD, MEMBER TECHNICAL, GSTAT.
Counsel for Petitioner	Sh. Rahul Rao Gautam, Additional Assistant Director, Ms. Geetanjali, Inspector,.
Counsel for Respondent
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Short Summary: The Tribunal dismissed the anti-profiteering proceedings because the investigating authority (DGAP) was unable to locate the respondent or obtain documentary evidence to determine whether GST rate red..... Subscribe to Read more

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ORDER
ORDER 1. The proceedings in the present case were initiated vide Interim Order No. 07/2022 dated 10.05.2022 passed in the case of M/s S.R. Lifesciences. Vide said order, the Authority directed the DGAP to investigate the entire chain of the supplier of M/s S.R. Lifesciences, 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 ....