Notice issued regarding Procedure & Methodology for conduct of proceedings by National Anti-Profiteering Authority
Section 171 of the CGST Act, 2017— Anti-Profiteering -- The petitioner’s counsel submitted that the Director General of Anti-Profiteering (DGAP) seems to be taking a stand that, since it is an investigating agency, the noticees cannot place material before it, which may be relevant for the purpose of investigation/inquiry. This problem is compounded on account of the procedure and methodology put in place, in exercise of powers under Rule 126 [in short ‘Procedure & Methodology’] for conduct of proceedings by NAPA. Therefore, in a given case, once the DGAP does not permit the noticee to put on record the relevant material, that material cannot be placed even before the NAPA in view of the “Procedure & Methodology” put in place by it.
Held that:- The Hon’ble High Court issued notice and listed the matter on 03.05.2021.