Home Case Index All Cases GST GST + NAPA GST - 2022 (9) TMI NAPA This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1530 - NAPA - GSTProfiteering - purchase of Flat - non-adherence of period of six months provided in rule 133 of the CGST Rules, 2017 - contravention of section 171 of CGST Act - HELD THAT:- Without going into the merits and the other submissions made by the Respondent and the Applicants at this stage, this Authority finds this case must be reinvestigated by the DGAP based on the above directions of this Authority. Thus, the DGAP is directed to reinvestigate the matter as per the provisions of rule 133(4) of the CGST Rules, 2017 and submit his report before this Authority. The Hon'ble High Court of Delhi, vide its Order in the case of Nestle India Ltd. v. Union of India [2020 (2) TMI 671 - DELHI HIGH COURT] has held 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. Matter on remand.
|