Section 133(4) in The Central Goods and Services Tax Rules, 2017
(4)[ If the report of the [Directorate General of Anti-profiteering] [Inserted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).] referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.]
