Anti profiteering inquiry: designated investigator to issue notices, gather evidence, share disclosures and report findings within a time bound process. If the Standing Committee finds prima facie evidence that suppliers failed to pass on tax-rate reductions or input tax credit benefits by reducing prices, it shall refer the case to the designated investigative authority, which will collect evidence, issue notices outlining the goods or services, factual allegations and response deadlines, summon other persons as needed, share evidence among interested parties, complete the inquiry within a prescribed time frame (with restricted extension for recorded reasons), and furnish a report and records of findings to the Authority.