The Delhi High Court upheld the constitutional validity of anti-profiteering provisions in the Goods and Services Tax (GST) Act. Over 100 companies, including Hindustan Unilever, Patanjali Ayurved, Jubilant Foodworks, and Phillips India, had challenged these provisions. The court emphasized Section 171 of the GST Act, which mandates passing on benefits of tax reductions to consumers through corresponding price reductions. The National Anti-Profiteering Authority (NAA), established in November 2017, ensures that companies transfer the benefits of Input Tax Credit (ITC) and GST reduction to consumers.