GSTAT Court No. 1 NAPA/7/PB/2025 DGAP .............Appellant Versus SAPPHIRE FOODS INDIA PVT LTD (A FRACHISEE OF M/S. PIZZA HUT) .............Respondent Counsel for Appellant Counsel for Respondent Hon’ble Justice (Retd.) Dr. Sanjaya Kumar Mishra, President Hon’ble Sh. A. Venu Prasad, Member (Technical) ORDER The matter was taken up today in virtual mode. Shri Rahul Rao Gautam, Additional Assistant Director – Authorized Representative, assisted by Shri Diwakar Sharma, Inspector appeared on behalf of the DGAP. Shri Dinesh Agrawal, CA and Shri Mayank Jain, Advocate appeared as the Representatives for Respondent i.e. M/s Sapphire Foods India Pvt. Ltd. Shri Kishan Tenoria, Senior Manager, M/s Yum Restaurants India Pvt. Ltd., Proforma Respondent, which is franchiser for the product “Pizza Hut” has also appeared before us virtually. Neither the original Complainant nor his representative appeared before us despite sending a notice.

Learned Tax Professional Shri Dinesh Agarwal brought to our notice that they have not received the 2nd Report of the DGAP. Department Representative apprised us that the 2nd Report was submitted to the CCI (which was looking after the cases of NAA prior to GSTAT, PB) on 28.05.2024 and thereafter the same was not forwarded to the Respondent. Therefore, the respondent has not filed any written submissions on the said Report. It was also brought to our notice by Shri Kishan Tenoria, Proforma Respondent that they have not received any report from the DGAP, due to which they cannot put forth any submissions. In view of the matter, let the Registry prepare copies of the 2nd Report of the DGAP dated 28.05.2024 and serve the same along with the annexures to the Respondent and Shri Kishan Tenoria. A copy of the same, without the confidential annexures, be supplied to the Complainant within 7 days through e-mail and speed post. The Respondent shall file its written submissions before 22.12.2025, by serving an advance copy of the same to the DGAP, Shri Kishan Tenoria and also to the Complainant. Thereafter, within 3 weeks time, Shri Kishan Tenoria shall file written submissions, if any. The DGAP may submit their clarifications within 15 days, after receipt of submissions from Respondent and other parties. List the case on 07.01.2026. Sd/- (Justice (Retd.) Dr. Sanjaya Kumar Mishra) Sd/- (Sh. A. Venu Prasad) Dated: 10.11.2025