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The petitioner should have an opportunity to raise the issues on merits, including the aspect of jurisdiction, before the anti-profiteering authority

Section 171 of the CGST Act, 2017— Anti-Profiteering -- The petitioner challenged the notice dated 03.06.2020 issued by DGAP. The DGAP has completed the investigation, and a report dated 25.02.2021 has been generated in that behalf. The allegation against the petitioner is that it has not passed on the benefit of GST rate reduction, which slid from 28% to 18%. The court observed that the investigation is complete and the report will engage the attention of the NAPA, therefore, the petitioner should have an opportunity to raise the issues on merits, including the aspect of jurisdiction, before the aforementioned authority. Held that:-The Hon’ble High Court directed the respondent to furnish a copy of the report dated 25.02.2021 prepared by the DGAP to the petitioner, within two weeks, the petitioner will have the liberty to file objections within next two weeks. The NAPA shall pass a speaking order after granting PH to the petitioner.
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