Recovery of Tax — The limitation of period of six months provided in Rule 133 of the CGST Rules, 2017 within which the authority should make its order from the date of receipt of the report of the Directorate General of Anti Profiteering, appears to be directory in as much as no consequence of non adherence of the said period of six months is prescribed either in the CGST Act or the rules framed thereunder. — Nestle India Ltd. & Anr. Vs. Union of India & Ors. [2020] 21 TAXLOK.COM 024 (Delhi)