The Principal Bench of the Goods & Services Tax Appellate Tribunal (GSTAT), under the Department of Revenue, Ministry of Finance, has issued a formal notice summoning the concerned party for a final hearing in a matter involving alleged violations of Section 171 of the Central Goods and Services Tax (CGST) Act, 2017, which deals with anti-profiteering provisions.
The hearing is scheduled to take place on July 1, 2025, at 10:30 AM at GSTAT's Principal Bench located on the 6th floor, Tower-1, Jeevan Bharti Building, Connaught Place, New Delhi - 110001.
As per the official notice dated June 16, 2025, the recipient is directed to appear either in person or through an authorized representative. In case of non-appearance, the Tribunal has stated that it will proceed to decide the matter ex-parte, based on the available material on record.
The case has also been notified to the Directorate General of Anti-Profiteering (DGAP) for necessary representation on the scheduled date.
This hearing marks another significant step in GSTAT's ongoing efforts to address alleged profiteering under the GST regime, a mechanism meant to ensure that the benefit of tax rate reductions is passed on to consumers through commensurate price cuts.
Official copy of the Notice is as follows
About Section 171, CGST Act, 2017
This section mandates that any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit must be passed on to the recipient by way of a proportionate reduction in prices. Non-compliance can lead to penalties and orders for returning the overcharged amount to consumers.
The GSTAT's proactive stance on anti-profiteering reflects the government's tightening regulatory framework aimed at consumer protection and ethical business practices under GST. Businesses are urged to ensure full compliance with the pricing norms stipulated under Section 171 to avoid legal action.
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