- Delhi High Court upheld constitutionality of anti-profiteering provisions in CGST law
- Anti-profiteering provisions ensure suppliers pass on benefits of GST rate reduction to consumers
- Section 171 does not specify methodology for determining if benefit has been passed on
- Many complaints filed against suppliers for not reducing prices despite GST rate reductions
- Investigations by DGAP and adjudication by NAA followed
- Taxpayers challenged NAA orders, arguing violation of fundamental rights
- High Court will now determine validity of individual orders based on facts of each case
- Delhi High Court order has been appealed to Supreme Court, hearing likely on 9 April 2024.
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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