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2022 (5) TMI 633 - HC - GSTAnti-profiteering - power of suo moto investigation in terms of Rule 133 of the Central Goods and Service Tax Rules, 2017 - widening of the scope of enquiry to include suo moto review from 01.07.2017 with the inception of GST, till date of the complaint - HELD THAT:- The provisions of Section 171 of the CGST Act compare well with the spirit and intention of Section 18, though perhaps not the language. The Competition Act addresses anti-competitive agreements and has a laudable purpose behind it. The object is to ensure healthy competition in the market as it is expected to bring about various benefits for the public as well as the economy. This is similar to the Anti-profiteering provision and the spirit and object behind its insertion. The distinction sought to be made by the petitioner is thus rejected. The cases relied upon by the petitioner are distinguishable for this reason. Coming to impugned notice dated 10.07.2020, the Authority has called upon the petitioner, based upon report of the DGAP dated 01.07.2020 to show cause why the aforesaid report not be accepted and the petitioner’s liability for profiteering determined. The petitioner is thus at liberty to comply with the directive under the impugned notice, put forth its explanation in writing within a period of three (3) weeks from date of uploading of this order in the official website of this Court, appear before the Authority on a date to be fixed by the authority per mutual convenience of the parties and contest the findings and conclusion in the report of the DGAP dated 01.07.2020 - Barring the aspect of assumption of jurisdiction that has been held adverse to the petitioner, both parties are at liberty to pursue all lines of argument as they believe are available to them and nothing contained in this order shall stand in the way of a de novo hearing on the merits of the matter, with all issues left open, for decision afresh. Petition dismissed.
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