Presumption of statutory validity limits constitutional challenge, while interim stay was refused for delay and final-relief concerns.

A constitutional challenge to Section 171 of the GST Act and Chapter XV of the GST Rules was treated as maintainable for judicial consideration, applying the presumption that legislation remains valid until declared unconstitutional. Interim stay of the anti-profiteering order was refused because the petition was filed after about six months, no urgency was shown, and the relief sought would have effectively granted final relief at the interim stage. The challenge was therefore entertained for adjudication, but the impugned order was left in operation pending affidavits and final hearing.

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Issues: (i) Whether the writ petition challenging the constitutional validity of Section 171 of the GST Act and Chapter XV of the GST Rules was to be entertained; (ii) Whether interim stay of the impugned anti-profiteering order was warranted.

Issue (i): Whether the writ petition challenging the constitutional validity of Section 171 of the GST Act and Chapter XV of the GST Rules was to be entertained.

Analysis: The challenge to the validity of the statutory provisions was treated as a maintainable subject for judicial consideration. The order proceeded on the basis that legislation enjoys a presumption of validity until declared unconstitutional, and on that footing the writ petition was entertained.

Conclusion: The writ petition was entertained.

Issue (ii): Whether interim stay of the impugned anti-profiteering order was warranted.

Analysis: Interim relief was declined because the petitioner approached the Court after about six months from the impugned order, and no urgency was shown for stopping its operation. The relief sought would have had the effect of granting final relief at the interim stage.

Conclusion: Interim stay was refused.

Final Conclusion: The constitutional challenge was admitted for adjudication, but the impugned order was not stayed and the matter was directed to proceed to the exchange of affidavits and final hearing.

Ratio Decidendi: Statutory provisions are presumed valid until declared unconstitutional, and interim stay will not ordinarily be granted where there is delay and the interim relief would substantially amount to final relief.

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