Rate of Tax — The petitioner contended that the respondents have acted unreasonably, inasmuch, as, for the period prior to reduction of GST from 12% to nil w.e.f. 27.07.2018, the DGAP had computed the base price on average basis. However, for the period after the GST rate became nil w.e.f. 27.07.2018, the base price has been worked out item by item. Interim relief granted in favour of petitioner. — Johnson & Johnson Pvt. Ltd. Vs. Union of India & Ors. [2020] 21 TAXLOK.COM 045 (Delhi)