High Court upholds provisions of anti-profiteering under GST
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The Delhi High Court on Monday upheld the constitutional validity of the provisions related to anti-profiteering under the Central Goods and Services Tax Act and the establishment of National Anti-Profiteering Authority
In a setback to over 100 companies, including Hindustan Unilever (HUL), Nestle, Patanjali, and Philips, the Delhi High Court on Monday upheld the anti-profiteering provisions under the Central Goods and Services Tax (CGST) Act and rules.
The court said relevant sections of the law provide that any reduction in rate of tax or the benefit of input tax credit (ITC) shall be passed on to the consumers by way of “commensurate reduction in prices”. Any wilful action of not passing on the benefits will be treated as ‘profiteering’.
The bench held that relevant legal provisions are not a price fixing mechanism, and do not violate Article 19 or Article 300A of the Constitution.
In a setback to over 100 companies, including Hindustan Unilever (HUL), Nestle, Patanjali, and Philips, the Delhi High Court on Monday upheld the anti-profiteering provisions under the Central Goods and Services Tax (CGST) Act and rules.
The court said relevant sections of the law provide that any reduction in rate of tax or the benefit of input tax credit (ITC) shall be passed on to the consumers by way of “commensurate reduction in prices”. Any wilful action of not passing on the benefits will be treated as ‘profiteering’.
The bench held that relevant legal provisions are not a price fixing mechanism, and do not violate Article 19 or Article 300A of the Constitution.
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