NAA

Currently, there is no appellate mechanism in place for rulings by the GST authorities and a group of ministers is deliberating on it

The decision comes at a time when 50-odd cases against the constitutional validity of NAA have been clubbed and are being heard in the Delhi High Court

The proposed amendments will require the GST Council's approval

No structured guidelines for firms to avoid profiteering; standard method to compute undue profits, say experts

No consensus on questions to be raised, court decides to hear them all

Did not pass on the benefit of reduced GST rates to consumers to the tune of Rs 1.04 crore and escaped penalty

The NAA also directed that a show cause notice be served on the company seeking an explanation as to why penalty should not be imposed on it

With the National Anti-Profiteering Authority's (NAA's) tenure coming to an end in November according to the two-year sunset clause, the case for extension will be taken up by the council

Consumers can file a profiteering complaint on the NAA website along with pre and post GST rate cut MRP of the goods or services purchased