2021 (1) TMI 1052 - HC - GST

Profiteering - Kiwi Shoe Polish Black 40 gm PSP - vires of Section 171 of the CGST Act read with Rule 126 of the CGST Rules - HELD THAT - Mr.Ravi Prakash, learned standing counsel accepts notice on behalf of the Revenue. He prays for and is permitted to file a counter-affidavit within two weeks. Rejoinder-affidavit, if any, be filed before the next date of hearing. List on 04th January, 2021 along with connected matters.

Summary

The High Court of Delhi heard a petition challenging an order by the National Anti-Profiteering Authority regarding an investigation into 'Kiwi Shoe Polish Black - 40 gm PSP'. The petitioner also challenged Section 171 of the CGST Act and Rule 126 of the CGST Rules as unconstitutional. The court issued a notice, directed the investigation to focus only on 'Kiwi Shoe Polish', and scheduled the next hearing for January 4, 2021.