Section 171 of the CGST Act, 2017— Anti Profiteering -- The petitioner challenged the constitutionality and legality of Section 171 of the Act, 2017 and Rule 126 of the Rules, 2017. The legality and validity of this section and Rule have been challenged in a batch of connected matters, which have been tagged with the present writ petition.
Held that:-The Hon’ble High Court allowed the present application and directed to list on 3rd November, 2020 alongwith other connected matters.— IFB Industries Ltd. Vs. National Anti-Profiteering Authority & Anr.  27 TAXLOK.COM 043 (Delhi)