Section 171 of the CGST Act, 2017 –Anti Profiteering -–- The petitioner challenged the constitutional validity of Section 171 relating to anti profiteering and also for relief against the impugned order dated 30th September, 2022 passed by the National Anti-Profiteering authority. The court observed that it is a well established principle of law that every piece of legislation should be treated as a valid piece of legislation till the same is declared unconstitutional by any court of law and every action taken under such law should be deemed to be valid by an authority so long it is not declared unconstitutional.

Held that:- The Hon’ble High Court directed the respondents to file affidavit-in-opposition within four weeks, and listed this matter for final hearing in the monthly list of July, 2023.