TaxTMI 
TaxTMI 
Competition Commission of India (Methodology and Procedure), 2023
X X X X Extracts X X X X
X X X X Extracts X X X X
....fiteering Authority under the power conferred on it vide Rule 126 of the Central Goods & Services Tax Rules, 2017 had determined the Methodology and Procedure and notified it on its website on 28.03.2018. AND Whereas the Government of India, Ministry of Finance, Department of Revenue vide its Notification No. 23/2022-Central Tax dated 23.11.2022 has empowered the Competition Commission of India (here-in-after referred to as the Commission) to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him, as per the provisions of Section 171 of the Central Goods & Services Tax Act, 2017 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....In the discharge of its functions the Commission shall be guided by the principles of natural justice and shall have the power to regulate its own procedure. No order whether interim or final shall be passed by it without affording opportunity of being heard to the concerned interested party. (5) No act or proceedings of the Commission shall be invalid merely on the ground that there was a vacancy or any defect in the constitution or appointments made in the Commission or there was any irregularity in the procedure followed by the Commission not affecting merits of the case. (6) The Commission may engage in accordance with the procedure specified such number of experts and professionals of integrity and outstanding ability....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g shall supply five copies of the report with electronic version of the same, in addition to the number of copies to be served upon each interested party (11) In case the report filed by the Director General of Anti-profiteering recommends that there is no violation of the provisions of Section 171 of the Act, the Commission may send a copy of the report to the complainant interested party and invite objections from it and after hearing the above party may either close the matter or pass any order it may deem just and proper or under Rule 133 (4) direct the Director General of Anti-profiteering to further investigate the matter as the case may be. (12) After registration of the report a notice shall be issued to the intere....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oceedings it may re-institute the same with or without imposing cost. (18) Any application for re-institution of proceedings shall be made within a period of 15 days from the date of passing of the order. Provided that such an application may be entertained and allowed by the Commission after the expiry of 15 days if it is satisfied that the applicant was prevented by sufficient cause from filing the application in time. (19) On the date fixed for hearing the interested party on whose complaint the proceedings have been initiated shall be heard first after which the opposite interested party/parties shall be heard. (20) No adjournments shall be ordinarily granted and an adjournment shall be given only on ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g the evidence and they may be afforded an opportunity to rebut the contents of the said additional evidence. (22) The interested parties shall be ordinarily required to file written submissions only; however they can address oral arguments with the permission of the Commission. (23) The interested party on whose part the proceedings have been initiated shall file or address the arguments first and shall also supply copies of such arguments to the other interested parties who shall be entitled to file their arguments, copies of which shall be supplied to the opposite interested parties, who shall be entitled to rebut the same. (24) In case any interested party dies during the pendency of the proceedings, any inter....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rties including the concerned authorities of the Central and the State Governments. (29) Any other person may obtain copy of the order passed by the Commission on payment of fee of Rs. 10/- per page or part thereof. (30) All notices, letters, communications and correspondence in respect of the proceedings pending or disposed of by the Commission shall be made by the Secretary or any other officer duly authorised by him. (31) All records of the proceedings pending or disposed of by the Commission shall be kept in the custody of the Secretary or any other officer authorised by him. (32) Any order passed by the Commission shall be published in the law journals, print and electronic media in case such publica....