Anti-profiteering investigation: referral to Director General triggers notices, evidence exchange and time bound probe with possible extension. Anti-profiteering investigations are initiated by referral from the Standing Committee to the Director General of Anti-profiteering where there is prima facie evidence that suppliers have not passed on tax-rate reductions or input tax credit benefits. The Director General must investigate, issue notices describing the goods or services, the factual basis and time limits for replies, may issue further notices for fair enquiry, share evidence among interested parties, and complete the investigation within six months subject to a single permissible extension by the Authority, then submit a report and records to the Authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Anti-profiteering investigation: referral to Director General triggers notices, evidence exchange and time bound probe with possible extension.
Anti-profiteering investigations are initiated by referral from the Standing Committee to the Director General of Anti-profiteering where there is prima facie evidence that suppliers have not passed on tax-rate reductions or input tax credit benefits. The Director General must investigate, issue notices describing the goods or services, the factual basis and time limits for replies, may issue further notices for fair enquiry, share evidence among interested parties, and complete the investigation within six months subject to a single permissible extension by the Authority, then submit a report and records to the Authority.
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