Anti-profiteering measure.

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....he Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to 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. 2[Provided that the Government may ....

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....on, the expression "Authority" shall include the "Appellate Tribunal".] (3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed. 1[(3A) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under su....