GST:
From 1st Dec 2022, Competition Commission of India is empowered to handle anti-profiteering cases. Accordingly, CCI will examine 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
[Notification 23/2022-Central Tax Dt. 23rd Nov 2022]