Section 128(1) in The Central Goods and Services Tax Rules, 2017
(1)The Standing Committee shall, within a period of two months from the date of the receipt of a written application, [or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.
