Case Law Details
Case Name : Sharma Trading Company Vs Union of India & Ors. (Delhi High Court)
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All High Courts Delhi High Court
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Page ContentsSharma Trading Company Vs Union of India & Ors. (Delhi High Court)Constitutional ChallengeFacts of the CaseNAPA’s FindingsPetitioner’s DefenceCourt’s AnalysisLegislative & Institutional ContextCourt’s DecisionConclusion
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...
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