Competition Commission of India (Methodology and Procedure), 2023 - GST - Methodology and Procedure

..... ND 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, therefore, in supersession of National Antiprofiteering Authority Under the Goods Services Tax Methodology and Procedure, 2018 , the Commission in exercise .....

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Competition Commission of India (Methodology and Procedure), 2023 - GST

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..... rested 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 responsibilities. (7) The Commission may inquire into any alleged contravention of the provisions of Section 171 of the Central Goods Services Tax Act, 2017 on its own motion or on rec .....

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Competition Commission of India (Methodology and Procedure), 2023 - GST

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..... 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 parties along with the notice. (13) Notice to the interested parties may be served through e-mail, speed post or courier or through any or all of the above means on the address provided by them to t .....

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Competition Commission of India (Methodology and Procedure), 2023 - GST

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..... 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 documentary, which was in the possession or knowledge but was not produced before the Director General of Anti-profiteering during investigation but if the Commission requires any document to be produced or any witness to be .....

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Competition Commission of India (Methodology and Procedure), 2023 - GST

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..... ties 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 order of abatement, which shall be entertained and allowed by the Commission in case it is satisfied with the cause shown by such representative in support of his application. However, there shall be no abatement of the proceedin .....

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Competition Commission of India (Methodology and Procedure), 2023 - GST

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..... e 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 any order passed or action taken by them in good faith. (35) No investigation or prosecution shall be instituted against the Chairperson and the Members of the Commission without the approval of the Central Government. (36) The Commission shall b .....

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Competition Commission of India (Methodology and Procedure), 2023 - GST

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