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It is argued that the petitioner, as the franchisor, cannot be liable for anti-profiteering and enquiries

Section 171 of the CGST Act, 2017— Anti-Profiteering -- The petitioner challenged Section 171 of the Act, 2017 and Rules 126, 128 and 133 of the Rules, 2017. Held that:-The Hon’ble Court issued notice and listed on 15th February, 2021.
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