NAA: Upholds DGAP’s jurisdiction to probe violations by investigating offence noticed during investigation

NAA upholds claim of profiteering u/s 171 of CGST Act, 2017 while rejecting the contention of the Respondent that no investigation could be conducted by DGAP in respect of flats purchased by other buyers; Referring to Rule 128(1) of CGST Rules, states that “any other person” can also file application before the Standing Committee to pass on the benefits while opining that DGAP has not exceeded jurisdiction by suo moto assuming jurisdiction with regard to other c...