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TMI BlogCompetition Commission of India (Methodology and Procedure), 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in place of the National Anti-profiteering Authority. Now, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 who have special experience in accounts, business, law or other relevant fields to assist it in carrying out its respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 interested parties or their agents or their counsels intimating the date, time and place fixed for hearing and a copy of the report shall also be supplied to such part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 highly compelling grounds and shall also be subject to cost if circumstances so warrant. (21) (i) The interested parties shall not be entitled to produce before the Commission additional evidence, either oral or documentar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 interested party may file an application for impleadment of the legal heirs of such party within a period of 15 days failing which the proceedings shall abate. Any legal representative may also file application for his impleadment within a period of 15 days from the date of ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings 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 publication is permitted by the Commission. (33) The Chairperson, Members and Officers of the Commission shall be deemed to be public servants under Section 21 of the Indian Penal Code 1860 (45 of 1860). (34) No criminal or civil proceedings shall lie against the Chairperson or Members of the Commission or any of its officers for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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