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Evaluating the Impact of the Sunset Clause on Anti-Profiteering Enforcement under GST
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Monica Pradyot
Assistant Professor (Senior Scale) at School of Law, UPES Dehradun, India
Abstract
The introduction of the sunset clause in India’s GST anti-profiteering provisions has raised critical questions about its impact on market behaviour, consumer rights, and regulatory effectiveness. This study evaluates how the clause affects the enforcement of anti-profiteering measures, explores the adequacy of alternative mechanisms post-sunset. It highlights the potential challenges in ensuring compliance and protecting consumer interests while reducing regulatory burdens. The article provides a balanced approach, including transitional frameworks and technology-driven monitoring, to address gaps and ensure equitable economic outcomes.
Type
Article
Information
International Journal of Law Management and Humanities, Volume 7, Issue 6, Page 2406 - 2409
DOI: https://doij.org/10.10000/IJLMH.118864Creative Commons
This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.
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