Anti-profiteering challenge under GST and constitutional rights scrutiny, with investigation confined to Kiwi Shoe Polish pending further orders.

A constitutional challenge to the anti-profiteering framework under Section 171 of the CGST Act and Rule 126 of the CGST Rules was raised on the ground of alleged violation of Articles 14 and 19, and notice was issued on that challenge. Pending further consideration, the Court restricted the investigation under the impugned anti-profiteering proceedings to Kiwi Shoe Polish only, and directed filing of counter-affidavit and rejoinder, if any, before passing further orders.

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Issues: Whether, pending further consideration, the investigation pursuant to the impugned anti-profiteering proceedings should be confined to 'Kiwi Shoe Polish' only, and whether the challenge to Section 171 of the Central Goods and Services Tax Act, 2017 read with Rule 126 of the Central Goods and Services Tax Rules, 2017 on the ground of violation of Articles 14 and 19 of the Constitution of India warranted notice.

Outcome: Notice issued. Counter-affidavit and rejoinder, if any, directed to be filed. Till further orders, the investigation was directed to be carried out only with respect to 'Kiwi Shoe Polish'.

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