Delhi HC Set Aside Anti-Profiteering Order Due to Need for Fresh Examination of Facts

Tata Play Ltd. Vs Union of India (Delhi High Court) The petitions challenged the constitutional validity of Section 171 of the  Central Goods and Services Tax Act, 2017and related rules, along with a show cause notice and order passed by the National Anti-Profiteering Authority (NAPA). The dispute arose from allegations that the petitioner, engaged in Direct-to-Home services, had not passed on the benefit of input tax credit to consumers, thereby indulging in profiteering. The allegation was based on an investigation report submitted by the Directorate General of Anti-Profiteering. The petiti...