Order of the Authority

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..... the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. (2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties. 5[(2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on th .....

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..... uivalent to fifty per cent. of the amount determined under the above clause 6[along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of deposit of such amount] in the Fund constituted under section 57 and the remaining fifty per cent. of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the c .....

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..... of Anti-profiteering] to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.] 8[(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the Authority has reasons to believe that there has been contravention of the provisions of .....

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..... here the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commen .....

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..... Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28.6.2019 6. Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28.6.2019 7. Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28.6.2019 8. Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28.6.2019 -
Statute, statutory provisions leg .....

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