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Petitioner challenges Section 171 of the CGST Act on the ground that they are in violation of Article 14 and Article 19 of the Constitution of India and therefore unconstitutional.

Section 171 of the CGST Act, 2017— Anti Profiteering -- The petitioner challenged the order dated 8th July, 2020 passed by respondent NAPA and the investigation being carried out pursuant thereto vide letter dated 6th November, 2020. The Petitioner prayed for a direction to respondent to conduct the investigation only in respect of ‘Kiwi Shoe Polish Black – 40 gm PSP’. Held that:-The Hon’ble High Court issued notice and listed it on 04th January, 2021 along with connected matters.
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