NAA directs DGAP to Re-Investigate as Mathematical Methodology Adopted by DGAP was Not Logical

Joydeep Sarkar Vs Himalaya Drug Company (NAA) Fact of the Case: The brief facts of the case are that under Rule 128 (1) of the Central Goods and Services Tax (CGST) Rules, 2017 an application dated 27.11.2017 was filed before the Standing Committee on Anti-profiteering by the Applicant No. 1 alleging that the Respondent had not passed on the benefit of reduction in the GST rate w.e.f. 15.11.2017 to his customers but had instead increased the base prices of his products by keeping the Maximum Retail Prices (MRP) unchanged. The above Applicant had also submitted Price Lists of a large number of ...