Initiation and conduct of proceedings

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....e benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the ^2[Director General of Anti-profiteering] or a detailed investigation. (2) The ^2A[Director General of Anti-profiteering] shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or s....

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....or a fair enquiry into the matter. (5) The ^2D[Director General of Anti-profiteering] shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The ^2E[Director General of Anti-profiteering] shall complete the investigation within a period of ^3[six] months of the receipt of the reference from the Standing....

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....ted vide Notification No. 29/2018 - Central Tax Dated 06-07-2018 before it was read as, "Director General of Safeguards" 2C. Substituted vide Notification No. 29/2018 - Central Tax Dated 06-07-2018 before it was read as, "Director General of Safeguards" 2D. Substituted vide Notification No. 29/2018 - Central Tax Dated 06-07-2018 before it was read as, "Director General of Safeguards" ....