NAA: Directs further investigation into specific issues, cites COVID-19 pandemic for delay in passing order

NAA directs further investigation in Respondent’s case basis clarification by DGAP that  quantum of common ITC reversed, benefits of discounts and total sales requires re-consideration; Notes DGAP’s conclusion that base-prices of sanitary napkins were increased by Respondent despite reduction in GST rate from 12% to NIL w.e.f. July 27, 2018 on ‘sanitary napkins’; Holds that it is clear that the 3 issues are to be investigated by DGAP and only then this Authority ...