Notification No. 18/2024
Date: September 30, 2024
Subject: Empowerment of Principal Bench of GST Appellate Tribunal to hear anti-profiteering cases.
Description:
Principal Bench of the GST Appellate Tribunal is empowered to examine anti-profiteering matters.
Cases relate to verification of commensurate reduction in prices due to ITC or tax rate reduction.
Effective Date of Notification:
01 October 2024