Constitutional Validity of Anti-profiteering Provisions in GST

On 29th January, 2024, the Delhi High Court upheld the constitutional validity of anti-profiteering provisions in the Goods and Services Tax (GST).

  • The court held that the provisions pertain to a commensurate reduction of prices when GST rates are reduced or due to input tax credit and hence these provisions are in the public interest. They are in line with legislative powers given under the Constitution.

About Anti-profiteering

  • Any reduction in the GST rate or benefit of input tax credit should be passed on to the end consumer and not retained by the business. This is the basis of the ....
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