No Authority to Send GST Notice Without Permission of DGAP’s Report Under NAA, Madras HC

The Madras High Court granting interim stay upon the anti-profiteering inquiry stated that notice shall not be alloted excluding the report of Director General of Anti-Profiteering (DGAP) NAA which stands for the National Anti-Profiteering Authority has recently directed DGAP to investigate profiteering allegations on the supply of construction services under Pradhan Mantri Aawas Yojna (PMAY) seeking the order of National Anti-Profiteering Authority (NAA).

The notice under Section 133(5)(a) of the CGST has been challenged by the applicant who is the owner of M/s Theco India Pt. Ltd. The applicant’s case is revealed that the sub-rule has initiated which came into force on June 28, 2019, imposing powers on the respondent to prompt examination of products besides those complaints have been taken.

Before June 28, 2019, in the case, the original complaint has been submitted and hence the procurement of act 133 (5) (a) shall not be exercised. The applicant indicates that the National Anti-profiteering Authority (NAA) Get to know about complete guide of the anti-profiteering rules under GST in India. Also, we have attached Indian government provisional orders has said an inquiry of the applicant’s brand product namely Dettol HW Liquid Original 900 ml.

The complaint of the applicant is that the Director-General of Anti Profiteering (DGAP) has challenged and warned asked data on all products of the applicant.

For this concern, he proposed the recent changes done in which Sub-Rule 5(a) has been inserted in Rule 133 of the Central Goods and Services Tax Rules which views the NAPA for various purposes to be noted in the handwritten file and including post receipt of the statement of the pointed product. To need the DGAP for the examination of the case along with DGAP on examination with respect to other goods and services Get to know GST provisions and rules on the free supply of goods. Also, we have included rules regarding ITC reversal on free supplies of goods and services as well as both as per the rule of CGST Act, 2017.

The judge notified that DGAP will not Proprio Motu give the notice needed to the applicant to submit the data for all the products excluding any statement of DGAP following the command of NAA. Thus the court has permitted relief and states that the applicant is not needed to file the information to DGAP in accordance with the notice rather than the pointed product until the next hearing gets notified.