NAA order reinvestigation by DGAP against Praxis Home Retail Ltd.

Sh. K.G.M. Shushan Vs Praxis Home Retail Ltd. (NAA) NAA finds that the DGAP claimed that he has collected all relevant data and information including documents from the Respondent and have carried out in-depth investigation. However, after going through the DGAP’s investigation report, its annexures & calculations, the Respondent’s submissions and the other facts on record, the Authority finds that: – (i) The DGAP’s report mentions that, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017, the rate of tax (GST) was reduced from 28% to 18% on subject go...