Skip to content

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

During an anti-profiteering proceeding, a party supplies commercial data on a confidential basis, and says it cannot be summarised. Under the CGST Rules, 2017, what is the correct position?

The Director General may require a non-confidential summary of the confidential information. If the party believes it cannot be summarised, it may submit a statement of reasons explaining why. Confidentiality prevails over the evidence-sharing provision, as RTI Act Section 11 applies mutatis mutandis.

  1. AThe DG may require a non-confidential summary; if the party thinks summarisation is impossible, it may submit a statement of reasons whyCorrect
  2. BThe party must disclose the full data to all interested parties since Rule 129(5) overrides everything
  3. CThe DG must reject the information as inadmissible
  4. DThe party must obtain Standing Committee permission before withholding the data

Explanation

Rule 130 applies Section 11 of the RTI Act mutatis mutandis to confidential information notwithstanding Rule 129(3) and (5). The DG may require a non-confidential summary, and if summarisation is not possible the party may submit a statement of reasons. Rule 129(5) sharing therefore does not override confidentiality.

Did you get it right without looking?

One question tells you little. A timed set on Anti-profiteering shows your real accuracy, how long you take and where you lose marks.

Practise Anti-profiteeringFree diagnostic mock

More Anti-profiteering questions