2021 (3) TMI 335

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..... uthority (NAPA), as envisaged under the Goods and Services Tax Rules, 2017, the petitioner should have an opportunity to raise the issues on merits, including the aspect of jurisdiction, before the aforementioned authority. Petition disposed off. - W.P.(C) 1293/2021 & CM No.3624/2021 - - - Dated:- 2-3-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH .....

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..... hat the DGAP has completed the investigation, and a report dated 25.02.2021 has been generated in that behalf. 2.2. The record also shows that based on a reference made by the Standing Committee, the investigation against the petitioner was triggered. The allegation against the petitioner appears to be that it has not passed on the benefit of GST rate reduction, which slid from 28% to 18%. 2 .....

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..... . Therefore, the writ petition and the interlocutory application are disposed of with the following directions: (i) The respondent will furnish a copy of the report dated 25.02.2021 prepared by the DGAP, with regard to the investigation carried out by it, to the petitioner, within two weeks from the date of receipt of a copy the order passed today. (ii) The petitioner will have the libert .....

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