Delhi High Court rules increasing quantity without reducing MRP after GST cut amounts to deception

The Delhi High Court clarified that increasing product quantity without proportionately reducing the Maximum Retail Price (MRP) after a GST rate cut amounts to an offence of deception.

The Court further held that the authority under the anti-profiteering mechanism has the power to cancel the registration of any organisation that fails to pass on the GST reduction to consumers.

It emphasised that the intent of GST rate cuts cannot be undermined, noting that selling at the declared maximum price is permissible, but charging above it or failing to pass on the benefit is unacceptable and attracts liability under anti-profiteering provisions.