Case Law Details
Abbott Healthcare Private Limited & Anr Vs Union of India & Ors. (Delhi High Court)
Delhi High Court has stayed the order passed by the National Anti-profiteering Authority wherein NAA had rejected the plea that CGST Section 171 was not applicable to reduction in rate of tax as compared with pre-GST indirect tax regime, and that only reduction of tax rate in GST regime can be considere NAA had ruled that assessee had indulged in profiteering as tax incidence was reduced from 30.06% during pre-GST to 28% and later 18% under GST regime. The petitioner, however, undertook to pay certain sum along with interest in the Consumer Welfare Fund.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
CM APPL.18876/2019 (Exemption)
1. Allowed, subject to all just exceptions.
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