2019 (7) TMI 1135

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....h Mr. R. Jawahar Lal and Mr. Shyamal Anand, Advocates Respondents Through: Mr. Asheesh Jain, Central Govt. Standing Counsel with Mr. Vinay Mathew Joseph, Advocate for R-1 Mr. Harpreet Singh, Senior Standing Counsel for R-2 & 3 O R D E R CM APPL. 32130/2019 (Exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 7743/2019 and CM APPL. 32129/2019 (Stay) 2. Notice. Mr. Asheesh Jain, Cen....

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....Rule 4 in Rule 133 of the Central Goods and Service Tax Rules 2017 ('CGST Rules') which contemplates the NAPA, for reasons to be recorded in writing, and that too after receipt of the report of the DGAP on the Complained Product, to require the DGAP to cause 'investigation and inquiry with regard to such other goods or services or both' in accordance with the provisions of the Central Goods and Se....