Budget 2024-25: Anti-Profiteering Cases to be handed to GSTAT,

The Union Budget for 2024-25 proposes an amendment to Section 171 of the GST Act, shifting the adjudication of anti-profiteering cases from the National Anti-Profiteering Authority (NAPA) to the Goods and Services Tax Appellate Tribunal (GSTAT). This change aims to streamline the resolution process for such cases and reduce the burden on NAPA. The amendment seeks to ensure that disputes related to profiteering practices are handled more efficiently and impartially. It reflects an effort to enhance the administrative framework of GST compliance and enforcement.