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

Under Rule 130 of the CGST Rules, where a party provides information to the Director General of Anti-profiteering on a confidential basis but says it cannot be summarised, what may that party do?

The party may submit to the Director General a statement of reasons explaining why summarisation is not possible. Rule 130(2) lets the DG ask for a non-confidential summary, and this statement is the remedy where summarising cannot be done.

  1. AWithdraw the information after the notice is issued
  2. BSubmit a statement of reasons why summarisation is not possibleCorrect
  3. CCompel the Authority to disclose the other parties' evidence
  4. DSeek automatic exemption from the investigation

Explanation

Rule 130(2) lets the Director General require a non-confidential summary; if the party believes the information cannot be summarised, it may submit a statement of reasons why summarisation is not possible. No withdrawal or exemption right is given.

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