https://www.taxtmi.com/caselaws?id=428754 The Delhi HC upheld the constitutional validity of Section 171 of the CGST Act and related anti-profiteering provisions, rejecting challenges under Articles 14, 19(1)(g), 265, and 300A. The court held that Section 171 is not a charging provision but a consumer welfare measure ensuring GST benefits reach end consumers. The court ruled that suppliers must pass on rate reduction benefits to all customers equally and cannot offset benefits between different customers. Post-sale discounts were deemed insufficient to satisfy Section 171 requirements. The petitioner was directed to deposit the principal profiteered amount in six installments, while interest, penalty proceedings, and further investigations were stayed. en-us Thu, 06 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428754 The Delhi HC upheld the constitutional validity of Section 171 of the CGST Act and related anti-profiteering provisions, rejecting challenges under Articles 14, 19(1)(g), 265, and 300A. The court held that Section 171 is not a charging provision but a consumer welfare measure ensuring GST benefits reach end consumers. The court ruled that suppliers must pass on rate reduction benefits to all customers equally and cannot offset benefits between different customers. Post-sale discounts were deemed insufficient to satisfy Section 171 requirements. The petitioner was directed to deposit the principal profiteered amount in six installments, while interest, penalty proceedings, and further investigations were stayed. Case-Laws GST Thu, 06 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428754