Amendment of section 171.

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..... date from which the said Authority shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. Explanation . For the purposes of this sub-section, request for examination shall mean the written applicat .....

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..... cases. An Explanation is also proposed to be inserted so as to include the reference of Appellate Tribunal in the expression Authority under the said section to enable the Government to notify the Appellate Tribunal to act as an Authority to handle antiprofiteering cases. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxma .....

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