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SECTION 171 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – ANTI – PROFITEERING MEASURE

Anti-profiteering measures under section 171 of CGST Act, 2017 as well as rules 122, 124, 126, 127, 129, 133 and 134 of CGST Rules, 2017 were held to be constitutionally valid by High Court; in appeal filed in Supreme Court against said order of High Court notice was to be issued to Central Government – Inox Leisure Ltd. v. Union of India – [2024] 164 taxmann.com 713 (SC)

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