Respondent is directed to pass a reasoned order in accordance with law and communicate it to the petitioners.
Section 171 of the CGST Act, 2017— Anti Profiteering – The petitioner challenged the notices issued by the National Anti-Profiteering Authority on 16.12.2019 and 24.12.2019 and notices dt.8.7.2019 issued by the Director General of Anti-Profiteering. The court observed a similar petition was disposed on 10.03.2021 directing the respective petitioners to submit explanation to the notice within four weeks and the respondent was directed to consider the explanation and pass a reasoned order.
Held that:- The Hon’ble High Court directed the petitioners to submit explanations to the notices dated 16.12.2019 and 24.12.2019, within a period of eight weeks. The respondent is directed to consider the explanation of the petitioner and pass a reasoned order in accordance with law.