National Anti-Profiteering Authority (‘NAPA’) was created under the CGST Act, 2017 to prevent suppliers/sellers from making extra-ordinary profits after implementation of GST. And NAPA could investigate suo motu or on basis of complaints by retail customers.
Need a hint?
Profits are bad, customers are kings!
NAPA wasn’t created to prevent suppliers from making extra-ordinary profits. NAPA was created to ensure suppliers/sellers pass on benefits of lower tax rates and input tax credit to the customers. See Section 171, CGST Act, 2017. Also see Reckitt Beniser India Pvt Ltd v UOI (Delhi HC, 2024).