NAA directs DGAP to reinvestigate Subway franchisee & to exercise its powers

Director-General of Anti-Profiteering Vs Dange Enterprises (National Anti-Profiteering Authority) We observe that as an investigating agency, the DGAP has been conferred with wide-ranging powers under Rules 129 and 132 of the CGST Rules read with Section 171 of the CGST Act, 2017 to summon any relevant record which may be required for conducting an investigation and the DGAP should have exhausted all the options available to him to get the requisite data from the Respondent. Since the respondent had not furnished the requisite data for a significant period, we find this was a fit case for exer...