Section 129(4) in The Central Goods and Services Tax Rules, 2017
(4)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).] may also issue notices to such other persons as deemed fit for a fair enquiry into the matter.
