1. Although, only the interlocutory application i.e., CM No.3624/2021, is listed for hearing today, with the consent of the learned counsel for the parties, the captioned application as well as the writ petition is taken up for hearing.

2. A perusal of the record shows that the writ petition is, principally, directed against the notice dated 03.06.2020 issued by respondent no.3 i.e., Director General of Anti-Profiteering (DGAP).

2.1. We are informed by Mohd. Shahan Ulla, who appears on behalf of the respondents, that the DGAP has completed the investigation, and a report dated 25.02.2021 has been generated in that behalf.

2.2. The record also shows that based on a reference made by the Standing Committee, the investigation against the petitioner was triggered. The allegation against the petitioner appears to be that it has not passed on the benefit of GST rate reduction, which slid from 28% to 18%.

2.3. It appears that the petitioner corresponded with the DGAP with regard to the matter qua which investigation was being carried out by it.

2.4. Mr. Tushar Jarwal, who appears on behalf of the petitioner, in this behalf, has referred to letters dated 28.09.2020 and 06.10.2020. These letters are appended on pages 143 and 152 of the paper book and are marked as Annexures – P-9 and P-11 respectively.

3. Having regard to the fact that the investigation is complete and the report will engage the attention of the National Anti-Profiteering Authority (NAPA), as envisaged under the Goods and Services Tax Rules, 2017, we are of the view that the petitioner should have an opportunity to raise the issues on merits, including the aspect of jurisdiction, before the aforementioned authority.

4. Therefore, the writ petition and the interlocutory application are disposed of with the following directions:

(i) The respondent will furnish a copy of the report dated 25.02.2021 prepared by the DGAP, with regard to the investigation carried out by it, to the petitioner, within two weeks from the date of receipt of a copy the order passed today.

(ii) The petitioner will have the liberty to file objections qua the investigation report within two weeks of the receipt of the copy of the said report.

(iii) The NAPA will grant personal hearing to the petitioner’s authorized representative qua the objections preferred in respect of the aforementioned investigation report.

(iv) The NAPA will pass a speaking order; a copy of which will be furnished to the petitioner.

(v) The petitioner will have the liberty to take recourse to an appropriate remedy, albeit, as per law in case the decision rendered by the NAPA is adverse to its interests.

(vi) In the event, the order passed by the NAPA is against the interests of the petitioner, the same shall not be given effect to for three weeks from the date the said order is served upon the petitioner.