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

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 CGST Rules, 2017. These provisions form the backbone of the anti-profiteering mechanism under GST, mandating that businesses pass on benefits of tax rate reductions o

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