2024 (10) TMI 1172

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..... d and Services Tax Rules, 2017 - legality of the notices proposing imposition or orders imposing penalty issued by the National Anti-Profiteering Authority (NAA) under Section 122 of the Act, 2017 read with Rule 133(3)(d) of the Rules, 2017 - it was held by High Court that 'The constitutional validity of Section 171 of Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rule .....

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..... anya Lakshmikumaran, AOR Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Pranav Bansal, Adv. Mr. Abhishek Vikas, AOR Mr. Ishita Farsaiya, AOR Mr. Sparsh Bhargava, Adv. Mr. Sparsh Bhargava, Adv. Ms. Apoorv Shukla, Adv. Ms. Prabhleen Shukla, Adv. Ms. Ishita Farsaiya, Adv. Ms. Vanshika Taneja, Adv. For the Respondent: None ORDER UPON hearing the counsel the Court made the following 1 Issue notice. .....

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