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CMA Final · Indirect Tax Laws and Practice · Anti-profiteering

During an anti-profiteering investigation, a party submits information on a confidential basis and claims it cannot be summarised. Under the CGST Rules, what may that party do?

The party may submit to the Director General of Anti-profiteering a statement of reasons explaining why summarisation is not possible. Rule 130(2) lets the Director General ask for a non-confidential summary, and this statement is the permitted alternative where the information cannot be summarised.

  1. AWithdraw the information, as the Director General cannot retain it
  2. BSubmit a statement of reasons to the Director General explaining why summarisation is not possibleCorrect
  3. CObtain an automatic exemption from the investigation proceedings
  4. DRequire the Director General to disclose it to all other interested parties

Explanation

Rule 130(2) allows the Director General to require a non-confidential summary of confidential information. If the party believes it cannot be summarised, it may submit a statement of reasons why summarisation is not possible. Rule 130(1) applies section 11 of the RTI Act to such confidential information, so it is not automatically shared under rule 129(5).

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