Goods and Services Tax Appellate Tribunal, Principal Bench, New Delhi, Anti-Profiteering Division · GST · AKHB case note
Director General of Anti-Profiteering v. Logix City Developers Pvt. Ltd.
NAPA/42/PB/2025
No neutral or reporter citation printed in the identified official order. ·
Final insolvency-based closure, with no fresh profiteering calculation or recovery award.
Respondent on closure in the stated insolvency context; creditor entitlement and payment remain outside this short disposition.
01 · Facts of the case and issues
DGAP referred to Form B dated 12 July 2023 through which CCI had lodged a claim of ₹1,27,80,842 with the interim resolution professional. The order describes that figure as corresponding to the amount computed in DGAP’s report dated 16 September 2021. It also records the respondent’s statement that NCLT New Delhi had declared a moratorium under Section 14 of the Insolvency and Bankruptcy Code.
Source: Unnumbered reasoned order, physical pp. 2–3.
02 · Discussion and reasoning of the Hon’ble Court
The Tribunal relied on the matter being before NCLT and the claim already having been submitted by CCI. The source does not reproduce the moratorium order, the admitted-creditor list or a resolution plan. It does not determine whether the claim was admitted, paid or extinguished in the insolvency process.
Source: Unnumbered reasoned order, physical pp. 2–3.
03 · Judicial decision and operative relief
The proceeding was closed and the matter disposed of on 28 September 2026. The ₹1,27,80,842 is the recited claim amount, not a fresh GSTAT recovery award in this order. No additional interest or penalty was quantified.
Source: Unnumbered reasoned order, physical pp. 2–3.
04 · In favour of
Final insolvency-based closure, with no fresh profiteering calculation or recovery award.
Source: Unnumbered reasoned order, physical pp. 2–3.
05 · AKHB REVIEW POINT
AKHB analysis: Track a recited insolvency claim separately from a new tax award and from actual recovery. This source supports closure in its recorded moratorium context, not a blanket conclusion about all regulatory proceedings during insolvency. Users pursuing a claim need the actual NCLT order, proof of claim and subsequent plan or distribution record. The Tribunal’s closure does not independently prove tax-benefit satisfaction or creditor payment.
Source: AKHB source-based analysis of unnumbered reasoned order, physical pp. 2–3.
Source and verification
Complete 3-page original read and visually checked. · Individual hosted copy of the original judgment
Complete 3-page official GSTAT order. Underlying reports and documents mentioned in the reasons were not independently obtained.
Source checked 2026-10-17. Paragraph references follow the identified official judgment; PDF-page references follow that source file. The court’s printed paragraph numbers may differ from commercial reporting.
All source pages text/visual checked.
No source text or existing entry altered.
Statutory scope
Historical source-based explanation of this final disposition; no independent statement of current insolvency or tax law.
Later treatment and present applicability
Bounded exact-party/case/date and recall or appeal searches on 17 October 2026 identified no later primary order affecting this disposition. This is not exhaustive docket clearance or verification of compliance or insolvency recovery.
Additional identified sources
AI disclosure & professional disclaimer
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General research information only; not legal or tax advice, a certified judgment or a substitute for the full order. Applicability depends on the facts, tax period, statutory version and jurisdiction. Subsequent treatment is unverified unless the note expressly identifies the sources checked. Downloading does not create a professional engagement. Obtain case-specific advice before reliance.