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NAPA directed DGAP to re-investigate profiteering case by adopting proper methodology

June 25, 2020[2020] 117 taxmann.com 273 (NAA)
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GST: Where methodology adopted by DGAP in computing profiteered amount by comparing average pre rate reduction base prices of impacted products with average post rate reduction base prices in respect of tax reductions, was not correct, logical, appropriate and in consonance with provisions of section 171, DGAP was to be directed to reinvestigate matter

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