Chandigarh,23.12.17-Recently after the Chief Commissioner of CGST released a public notice 01/2017 dated on 21.11.2017, the issue of GST Anti-profiteering has become a point of discussion. Thereafter the Chandigarh Administration also issued the orders to impose section 144 of CRPC Act in cases where the trader charges more GST from the consumers. It is good to see that both levels of government are taking proactive steps to ensure that the consumers are not cheated and are charged correct GST. But we have missed the real issue. There is lot of confusion in the minds of the consumer, traders, industrialist and legal consultants as to which one is the appropriate authority for reporting the GST Anti-profiteering issues. Since Centre has taken a lead by appointing a nodal officer for UT Chandigarh, it should be ensured that all the complaints should at least be routed through nodal officer. If the nodal officer is kept unaware about the overcharging of GST, no action can be taken against a trader as far as GST is concerned. Section 144 of CRPC might take its course which has become a normal thing for citizens of Chandigarh. This is because the GST does not empower the officer to adopt the punishments through other laws such as CRPC or IPC.

There is a need to identify the industry specific issues and then further investigations may be conducted. Investigating a matter and then taking a corrective measure indulges a huge amount of administrative costs. Where a substantial matter is reported to Administration, it should be immediately sent to the nodal officer appointed by Chief Commissioner CGST. To remove this confusion it is necessary that the allocation of the taxpayers between the centre and the UT should be done as soon as possible. The CAAS (Computer-Aided Allocation System) or the odd even method should be adopted to allocate the taxpayers between the two authorities. There is a need to educate the taxpayers and allow them an opportunity as to with which authority they would like to get themselves assessed. I fail to understand that in a computer-oriented taxation structure, equal sharing of revenue and no separate state legislature, why is the issue of distribution of taxpayers is not getting resolved?  Gone are days where the states and the centre authorities could work separately as per their own will, it is the time that they join hands together for the betterment of the consumers, traders and other stakeholders.