Section 129(3) in The Central Goods and Services Tax Rules, 2017
(3)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).] shall, before initiation of the investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:-(a)the description of the goods or services in respect of which the proceedings have been initiated;(b)summary of the statement of facts on which the allegations are based; and(c)the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply.
