NAA directs DGAP to Further Investigate Matter of ITC Ltd

Director General of Anti-Profiteering Vs ITC Ltd (National Anti-Profiteering Authority) Facts of the Case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 14.09.2018 had requested the DGAP to conduct detailed investigation as per Rule 129 (1) of the above Rules on the allegation that the Respondent had not passed on the benefit of tax reduction from 28% to 18% w.e.f. 15.11.2017 on the products which he was selling. The DGAP had issued Notice under Rule 129 (3) of the CGST Rules, 2017 on 09.01.2019 to the Respondent, to submit his re...