Indirect Tax Alert
Indirect Tax Alert
Delhi High Court upholds the constitutional validity of the anti-profiteering provisions
The Delhi High Court has upheld the constitutional validity of the anti-profiteering provisions viz., Section 171 of the Central Goods and Services Act, 2017 and Rules 122, 124, 126, 127, 129, 133 and 134 of the Central Goods and Services Tax Rules, 2017 inter alia holding that these provisions do not suffer from the vires of excessive delegation and that no fixed/uniform method can be laid down to determine profiteering.
We, at BDO in India, have summarised the ruling. We hope you find the update timely and useful.