Before the investigation under Rule 129(2) is initiated, notice containing the particulars described in Rule 129(3) has to be issued.
Section 171 of the CGST Act, 2017— Anti Profiteering -- The petitioner challenged the notice dated 7th February, 2020 issued by the respondent DGAP. The petitioner submitted that the notice dated 7th February, 2020 is not in compliance with Rule 129(3)(a) & (b) of the Rules, 2017, as every investigation by the respondent, is to be preceded by a notice to the interested parties containing the information as regards to the description of the goods or services in respect of which the proceedings have been initiated and summary of the statement of facts on which the allegations are based. The court observed that this is not the right stage for the petitioner to make other challenges to the proceedings and right to make which challenges can be reserved.
Held that:-The Hon’ble High Court issued notice and listed the matter on 30th September, 2020.