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The issue is of constitutional validity and legality of Section 171 of the Central Goods and Services Tax Act, 2017

Anti-Profiteering — Section 171 of the CGST Act, 2017— The Present writ petition received by way of transfer in pursuance to the order passed by the Apex Court in Transfer Petition (Civil) Nos.290-292/2020. None present for the petitioners. The respondent stated that thirty-three matters regarding the issue of constitutional validity and legality of Section 171 of the Act and/or Rule 126 are involved.
Held that:-The Hon’ble High Court ordered to hear all the matters together. Further directed to list the present case as well as all connected matters on 24th August, 2020.—Nani Resorts And Floriculture Pvt. Ltd. Vs. Union of India & Ors. [2020] 26 TAXLOK.COM 006 (Delhi)

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