Initiation and conduct of proceedings

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..... 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 2 [ 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 goo .....

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..... a fair enquiry into the matter. (5) The 2 [ 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 2 [ Director General of Anti-profiteering ] shall complete the investigation within a period of 3 [ six ] months of the receipt of the ref .....

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