The Delhi High Court (HC) on Monday heard 37 goods and services tax (GST) anti-profiteering writ petitions, including ones filed by Johnson & Johnson, Reckitt Benckiser, Hindustan Unilever, Patanjali Ayurved, Philips India, Jubilant Foodworks, and IFB via videoconferencing. It also served notice to the Attorney General of India over the constitutional validity of the profiteering provision.
The HC Bench directed the petitioners to jointly finalise questions on the constitutional validity of Section 171 of the Central GST (CGST) Act, which states any reduction in the rate of tax on the supply of goods or services or the benefit of input