Notice issued to respondent to ascertain whether any benefit of input tax credit had to be given to the complainant in view of the fact that the contract with the complainant had been negotiated post the introduction of the CGST and further, as to whether there had been reduction in the rate of duty post the execution of the contract.
Section 171 of the CGST Act, 2017—Anti Profiteering -- The petitioner sought a direction to the respondent DGAP to produce the papers of the case and to bring before this Court the result of the exercise carried out, if any, in pursuance to the directions of NAPA. Petitioner also challenges the notices issued to him initiating fresh investigation under Rule 129 of the Rules, 2017.
Held that:-The Hon’ble High Court issued notice and directed that the respondents shall confine their inquiry to Aman Vilas project and NAPA is directed not to pass any final order. Listed on 10th November, 2021.
Notice issued to respondent to ascertain whether any benefit of input tax credit had to be given to the complainant in view of the fact that the contract with the complainant had been negotiated post the introduction of the CGST and further, as to whether there had been reduction in the rate of duty post the execution of the contract.
Section 171 of the CGST Act, 2017—Anti Profiteering -- The petitioner sought a direction to the respondent DGAP to produce the papers of the case and to bring before this Court the result of the exercise carried out, if any, in pursuance to the directions of NAPA. Petitioner also challenges the notices issued to him initiating fresh investigation under Rule 129 of the Rules, 2017.
Held that:-The Hon’ble High Court issued notice and directed that the respondents shall confine their inquiry to Aman Vilas project and NAPA is directed not to pass any final order. Listed on 10th November, 2021.