Anti-Profiteering — A batch of writ petitions is pending before the High Courts of Delhi, Bombay and Punjab and Haryana in which the constitutional validity of Section 171 of CGST Act 2017 read with Rule 126 of the CGST Rules 2017 and other cognate provisions, is under challenge.  Two writ petitions, which are the subject matter of the present Transfer Petitions, are pending before the High Court of Judicature at Bombay. In the interests of a uniform and consistent view on the law, all the writ petitions should be transferred to the High Court of Delhi, where earlier writ petitions are already pending. — The National Anti-Profiteering Authority Vs. Hardcastle Restaurants Private Limited & Ors. [2020] 21 TAXLOK.COM 046 (SC)