The time limit provided for furnishing of report by DGAP is directory in nature and not mandatory | Section 171 of the CGST Act, 2017 is widely worded and does not limit the scope of examination to only goods and services in respect of which a complaint is received | The scope of the DGAPβs powers is very wide and is not limited to the goods or services in relation to which a Complaint is received – Reckitt Benckiser India Pvt. Ltd. Vs. Union of India and Ors. – Delhi High Court
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