Summary of Notification No 18/2024
- Notification No 18/2024 Provides that from 01-10-2024, the matters related to anti-profiteering will be examined and adjudicated by the Principal Bench of the GST Appellate Tribunal (GSTAT).
- Additionally, the government is given the power to notify other types of cases that will be heard exclusively by the Principal Bench of GSTAT as per section 109 (5).
- As per section 109(6), Subject to the provisions of sub-section (5) of section 109, the President of the Appellate Tribunal will regularly issue general or special orders to allocate the Tribunal’s work among its different Benches and may also move cases from one Bench to another as needed.
