NAA: Dismisses application citing non-applicability of anti-profiteering provisions

NAA dismisses application holding same as “not maintainable” which does  “not fall under the ambit of Anti-Profiteering provisions”; Relies on DGAP’s finding that ‘Hero Homes’ project of Respondent has been launched post-GST implementation and construction activity started in the month of March 2019; Accordingly, observes that there wasn’t any demand raised by the Respondent in the pre-GST regime; Records DGAPs findings that there was no pre-GST...