NAA : Holds DGAP’s investigation as “perfectly legal” and “maintainable”, Rejects Respondent’s preliminary objections

NAA rejects preliminary findings raised by Respondent in a case alleging  profiteering claim on supply of ‘sanitary napkins’ while directing passing of final orders after consideration of Respondent's and Applicant's pleadings; DGAP found that Respondent increased base price even though there was reduction in tax rate from 12% to Nil w.e.f. July 27, 2018 vide Notification No. 19/2018-Central Tax (Rate); Dismisses Respondent’s contention that the application was exa...