2021 (7) TMI 696

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.... Ravi Prakash, Advocate. O R D E R CM APPL. 19961/2021 (exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 6337/2021 & CM APPL. 19960/2021 The petition has been heard by way of video conferencing. Present writ petition has been filed seeking a direction to the Directorate General of Anti-Profiteering-respondent no.4 (DGAP) to produc....

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....ecommending/referring the matter for a detailed inquiry to the DGAP should have first satisfied itself in terms of Rule 128 of CGST Rules as to whether any benefit of input tax credit had to be given to the complainant in view of the fact that the contract with the complainant had been negotiated post the introduction of the CGST and further, as to whether there had been reduction in the rate of d....