Deputy Commissioner of State Tax Vs Le Reve Pvt. Ltd
Date: March 11, 2020
Subject Matter
Anti-Profiteering provisions do not violate the fundamental right to trade guaranteed under the constitution
Summary
The Respondent has contended that right to trade was a fundamental right guaranteed under Article 19(1)(g) of the Constitution of India and the right to trade including the right to determine prices and such right which had been granted by the Consti…
1. The Present Report dated 09.09.2019, received on 12.09.2019 by this Authority, has been furnished by the Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP). under Rule 129(6) of the Central Goods & Services Tax (CGST) Rules. 2017. The brief facts of the present case are that a reference was received from the Standing Committee on Anti Profiteering on 27.03.2019 recommendi…