What’s behind spurt in anti-profiteering litigation under GST

The movement to a goods and services tax (GST) had led to retail inflation in several countries and hence, legislation in India was introduced with a provision to protect consumers. Section 171 of the CGST Act, 2017 makes it mandatory for businesses to pass on the benefit of any rate reductions and any increase in input tax credits to consumers. While there were some cases of a reduction of rates…