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2022 (9) TMI 1511 - NAPA - GSTProfiteering - construction service supplied by the Respondent - Respondent had not passed on the benefit of Input Tax Credit to him by way of commensurate reduction in the price - contravention of section 171 of CGST Act - Time Limitation - HELD THAT:- The Authority, without going into the merits of the case, directs the DGAP to re-examine/re-investigate and recalculate the amount of profiteering under rule 133(4) of the CGST Rules, 2017 strictly in respect of the findings made in para 7(i) to 7(iii) above and submit its Report within 3 months of this order. Further, the Hon'ble High Court of Delhi in the case of Nestle India Ltd. v. Union of India [2020 (2) TMI 671 - DELHI HIGH COURT] has held that it appears to us that the limitation of period of six months provided in rule 133 of the CGST Rules, 2017 within which the authority should make its order from the date of receipt of the report of the Directorate General of Anti-Profiteering, appears to be directory inasmuch as no consequence of non-adherence of the said period of six months is prescribed either in the CGST Act or the rules framed thereunder.
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