Section 171 of & Rule 126 are not violative of Article 14 & 19: NAA

Sh. Nagendra Kumar Biyani Vs Indiabulls Real Estate Ltd. (NAA) The Respondent has contended that Section 171 of the CGST Act and Rule 126 of the CGST Rules are violative of Article 14 and Article 19 of the Constitution of India. In this connection, this Authority holds that the Authority has not acted in any way as price controller or regulator as it doesn’t have the mandate to regulate the same. The Respondent is absolutely free to exercise his right to practice any profession, or to carry on any occupation, trade or business, as per the provisions of Article 14 and 19 (1) (g) of the Co...