SHARMA TRADING COMPANY vs UNION OF INDIA & ORS.

Judgment text excerpt

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd September, 2025 + W.P.(C) 13194/2018 SHARMA TRADING COMPANY .....Petitioner Through: Mr. Vipul Agrawal, Nodal Counsel. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Kumar Visalaksh, Mr. Arihant Tater, Mr. Ajitesh Dayal Singh and Mr. Saurabh Dugar, Advs. Mr. Ripudaman Bhardwaj, CGSC with Mr. Kushagra Kumar and Mr. Amit Rana, Advs. Mr. Ruchesh Sinha, SSC/ Nodal Counsel with Ms. Upasn Vashisth, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s Sharma Trading Company, who is a distributor of M/s Hindustan Unilever Limited (hereinafter, ‘HUL’). The petition challenges Section 171 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘the Act, 2017’) and the corresponding Rule 126 of the Central Goods and Service Tax Rules, 2017 (hereinafter, ‘the Rules, 2017’) on the ground of being unconstitutional, ultra vires of Article 14 and Article 19 of the Constitution of India. 3. In addition, the petition also challenges the order dated 7th September, 2018 (hereinafter, ‘the impugned order’) passed by the National Anti- Profiteering Authority (hereinafter, ‘NAPA’), as also the Investigation Report Signature Not Verified Signed By:SUNITA W.P.(C) 13194/2018 Page 1 of 18 KUMARI Signing Date:26.09.2025 19:37:57 dated 16th March, 2018 furnished by the Director General of Anti-Profiteering under Rule 129 (6) of the Rules, 2017. 4. The Coordinate bench of this Court, vide judgment dated 29th January, 2024 in a batch of matters with the lead matter being W.P.(C)7743/2019 titled Reckitt Benckiser India Pvt. Ltd. v. Union of India upheld the Constitutiona