Constitutional validity of Anti Profiteering clause upheld by Delhi High Court
The Hon’ble Delhi High Court has upheld the vires of Anti Profiteering clause. The order is fairly detailed into the administrative, judicial and procedural aspects of Section 171 and the relevant CGST rules. The Court clarifies that while the provision itself is valid, but specific cases can be scrutinized for any arbitrary exercise of powers by the authority including not allowing the set offs for various types of variations.
The copy of the order is as under: