Power of Section 171 of the CGST Act 2017 and Rules 122, 126 and 133 of the CGST Rules 2017

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Last updated: 24 February 2021
Quick Summary
The Delhi High Court is hearing a challenge to Section 171 of the CGST Act 2017 and related rules. In an interim order, the court has granted a stay on the direction for price reduction, provided the petitioner deposits the principal profiteered amount within four months. The court has also stayed the direction for payment of the profiteered amount, pending further replies and hearings.

Court :
Delhi High Court

Brief :
The challenge in this writ petition is to the vires of Section 171 of the Central Goods and Services Act, 2017 and Rules 122, 126 and 133 of the Central Goods and Services Rules, 2017.

Citation :
Appeal Number : W.P.(C) 1366/2021

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

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3 Years PLAN
4999
(Excl. of GST ₹899)

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