GST Appellate Tribunal
NAPA/111/PB/2025
NAPA/111/PB/2025
- Decision date
- 2025-01-01
- Text availability
- Full text
Connected provisions and cases
No further provision or case links are recorded.
Judgment text
GSTAT Court No. Court I NAPA/111/PB/2025 DG ANTI PROFITEERING, DIRECTOR GENERAL OF ANTI-PROFITEERING, DGAP .............Appellant Versus DHRUVA WOOLLEN MILLS PVT. LTD. (AMALGAMATED INTO RUNWAL DEVELOPERS PVT. LTD.) .............Respondent Counsel for Appellant Counsel for Respondent Hon’ble Justice (Retd.) Dr. Sanjaya Kumar Mishra, President Hon’ble Sh. Anil Kumar Gupta, Member (Technical) ORDER The matter was taken up today in hybrid mode. Shri Ajay Tehlan, Additional Assistant Director appears on behalf of the DGAP. Shri Rita Goenka and Shri Suresh Bote, employees of Respondent Company appear before us virtually. None appears for the Complainant.
Though we have directed the Respondent to file the written submissions on or before to 02.04.2026, the timeline has not been adhered to by the Respondent. An Order was also passed to impose a cost of Rs.25000/- on the Respondent for causing the delay. However, it is submitted before us by the employees of the Respondent Company that there has been a restructuring of the Company and the Dhruva Wollen Mills Pvt. Ltd. has now amalgamated as Runwal Developers Pvt. Ltd. In the meanwhile, many employees have also been changed. It is also brought to our notice that the Learned Advocate, appearing for the Respondent, has some personal issues and could not appear today. In view of this, we are inclined to grant another opportunity without any further imposition of costs. However, we are not inclined to wave of the costs imposed by us on 03.03.2026. Let the Respondent to deposit the costs within a period of ten days, failing which, the defense shall be struck down. The DGAP shall file the written clarifications within two weeks. Let them file the same by 05.05.2026. Despite sufficient notices, none appeared for the original Complainant. Complainant may also be notified through e-mail by sending a copy of this order. List the matter for hearing on 11.05.2026. (S.K. Mishra, President GSTAT, PB.) (Sh. Anil Kumar Gupta) Dated: 21.04.2026