GSTAT says Rectification Cannot Reopen Concluded Anti-Profiteering Findings

GSTAT Principal Bench, Delhi, declined to reopen its earlier anti-profiteering determination against Bengal Shapoorji Housing Development Pvt. Ltd. The Tribunal held that Rule 31 permits correction of apparent clerical, arithmetical or factual mistakes, not a review on merits. While the profiteered amount and GST component remained unchanged, the Tribunal permitted specified unrefunded amounts to be deposited in the Consumer Welfare Funds where direct refunds could not be effected, subject to prescribed conditions.