Delhi HC Upholds Anti-Profiteering Order: GST Benefit Must Reach Consumers

Table of Contents▸ Sharma Trading Company Vs Union of India & Ors. (Delhi High Court) Constitutional Challenge Facts of the Case NAPA’s Findings Petitioner’s Defence Court’s Analysis Legislative & Institutional Context Court’s Decision Conclusion Show all 9 sections Advertisement Sharma Trading Company Vs Union of India & Ors. (Delhi High Court) The petitioner, Sharma Trading Company, a distributor of Hindustan Unilever Ltd. (HUL), challenged the constitutional validity of Section 171 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Rule 126 of the...