Request for examination restrictions: government may notify a cutoff after which Authority stops accepting price-reduction enquiries. Amendment to section 171 permits the Government, on the Council's recommendation, to notify a date after which the Authority shall not accept written requests for examination whether input tax credits availed or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services; it defines 'request for examination' as a written application and adds that 'Authority' includes the Appellate Tribunal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Request for examination restrictions: government may notify a cutoff after which Authority stops accepting price-reduction enquiries.
Amendment to section 171 permits the Government, on the Council's recommendation, to notify a date after which the Authority shall not accept written requests for examination whether input tax credits availed or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services; it defines "request for examination" as a written application and adds that "Authority" includes the Appellate Tribunal.
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