Section 129(1) in The Central Goods and Services Tax Rules, 2017
(1)Where the Standing Committee is satisfied that there is a prima facie evidence to show that the supplier has not passed on the benefit of reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the [Director General of Anti-profiteering] [Substituted 'Director General of Safeguards' by Notification No. G.S.R. 611(E), dated 6.7.2018 (w.e.f. 19.6.2017).] for a detailed investigation.
