Supreme Court Cases – National Anti-Profiteering Authority Vs Hardcastle Restaurants Pvt Ltd (Dated: February 19, 2020)

GST – Anti-Profiteering – Section 171 of the CGST Act, 2017 – Constitutional validity of Section 171 of the Act read with Rule 126 of the CGST Rules and other cognate provisions is under challenge and the petitions in this regard are pending before the High Courts of Delhi, Bombay and Punjab & Haryana – Twenty writ petitions are pending before the Delhi High Court and two writ petitions which are the subject matter of the present Transfer petitions are pending before Bombay High Court.

Held: Bench considers it appropriate and proper that in the interests of a uniform and consistent view on the law, all the writ petitions should be transferred to the High Court of Delhi, where earlier writ petitions are already pending – Registries of the respective High Courts are requested to immediately transfer the papers of the proceedings of the writ petitions to the High Court of Delhi: Supreme Court [para 2, 3]

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