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Constitutional validity of Section 171 of the CGST Act

Shanti Prime Publication Pvt. Ltd.

Section 171 of CGST Act, 22017; Rule 126, 127 and 133 of CGST Rules, 2017 — Anti-Profiteering — Order dated 5th march, 2019 passed by NAPA is challenged on various grounds and also question of validity the constitutional validity of section 171 of CGST and Chapter 15 of the CGST Rules and in particular Rule 1126, and 1133. Proceedings against the petitioner pursuant to the order dated 5th march 2019 stayed. — Abbott Healthcare Private Limited & Anr. Vs. Union of India & Ors. [2019] 11 TAXLOK.COM 051 (Delhi)