There are some factual mistakes in the final order passed by National Anti-profiteering Authority therefore with consent of the parties it is set aside and the matter is remanded back to NAPA for fresh adjudication in accordance with law
Section 171 of the CGST Act, 2017— Anti Profiteering -- The petitioner challenged the final order dated 11th May, 2020 passed by NAPA, wherein it has been held that the petitioner profiteered Rs. 38,64,891/- during the period 15th November, 2017 to 31st March, 2019. The petitioner submitted that the calculation done by the DGAP is factually incorrect as he has calculated the profiteered amount twice.
Held that:-The Hon’ble High Court issued notice, set aside the order dated 11th May, 2020 and remanded the matter back to NAPA for fresh adjudication. List the matter before NAPA on 18th November, 2020.