Reckitt Benckiser India Private Limited Vs Union of India
Date: January 29, 2024
Subject Matter
Constitutional validity of Section 171 of the CGST Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017 is upheld
Summary
The Delhi High Court upheld the validity of the anti-profiteering provisions under the Goods and Services Tax (GST) law. These provisions were introduced to ensure that businesses pass on the benefits of tax rate reduction or input tax credit to the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Present writ petitions have been filed challenging the constitutional validity of Section 171 of the Central Good and Services Tax Act, 2017 (for short ‘Act, 2017’) and Rules 122, 124, 126, 127, 129, 133 and 134 of the Central Good and Services Tax Rules, 2017 (for short ‘Rules, 2017’) as well as legality of the notices…