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    <title>2021 (1) TMI 1052 - DELHI HIGH COURT</title>
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    <description>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.</description>
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      <description>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.</description>
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