GST Council May Mandate GST Appellate Tribunal to Handle Anti-Profiteering Cases Until April 2025

• GST Council may mandate GST Appellate Tribunal (GSTAT) to handle anti-profiteering cases.
• Introduction of a “sunset date” for filing complaints up to April 1, 2025.
• Law committee’s recommendation follows CCI’s inability to handle such matters.
• CCI has disposed of 27 cases since December 1, 2022, with about 140 cases pending.
• 184 matters are pending in various high courts.
• Anti-profiteering provisions require suppliers to pass on tax reduction benefits to consumers.
• National Anti-Profiteering Authority (NAA) was set up in November 2017 and merged with CCI in December 2022.
• NAA issued penalties to over 100 companies, many of which challenged the provisions in court.
• The case is pending at the Supreme Court after High Court upheld the provision’s validity.
• Law panel believes GST regime transition is stabilised and market forces should determine pricing.
• Expert suggests a sunset clause would reduce uncertainty for businesses.
• GSTAT principal bench will be mandated to stop accepting anti-profiteering issues after the specified date.
• Government is appointing members to make the GST tribunal functional soon.

Source: a2ztaxcorp.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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