2019 (6) TMI 548

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..... CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present: - None for the Applicant No. 1. Rana Ashok Rajneesh, Assistant Commissioner, DG Anti-Profiteering for the Applicant No. 2. Order 1. The present report dated 29.03.2019 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under....

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.... or additional input tax credit had not been passed by the Respondent. The only allegation was that the Respondent had charged extra VAT, EDC and IDC during the pre- GST period, i.e. in the period before 01.07.2017. 4. The DGAP has reported that when the Applicant No. 1 was asked to provide more details, he vide his e-mail dated 28.03.2019 had submitted that the matter related to the pre-GST pe....

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....nt has been carefully considered by the DGAP. The Applicant No. 1 was given two opportunities to defend his complaint, on 22.04.2019 and 08.05.0219, but no one appeared on his behalf on the above dates. Further, the Postal Authorities have informed this Authority that the Applicant No. 1 had in fact refused to accept the Notice for hearing. 7. We have carefully considered the Report of the DGAP....