Subject to the petitioner depositing the entire principal profiteered amount within four months, in equal monthly instalments, there shall be stay of recovery.
Section 171 of the CGST Act, 2017— Anti Profiteering -- The petitioner challenged the vires of Section 171 of the Act, 2017 and Rules 122, 126 and 133 of the Rules. The petitioner counsel submitted that the complaint was only qua power banks but the scope of investigation was suo moto expanded to DSLR Cameras as well and now the computation has been done qua DSLR Cameras also. It is contended that the direction for deposit be confined to computation qua power banks only. The court keeping in view the orders passed by this Court in Philips India Limited vs. Union of India W.P.(C) No. 3737/2020, Samsonite South Asia Pvt Ltd vs. Union of India W.P.(C) No. 4131/2020, Patanjali Ayurved Ltd. Vs. Union of India W.P.(C) No. 4375/2020 and Cilantro Diners Pvt Ltd Vs. Union of India W.P.(C)4824/2020, are not inclined to grant stay. Subject to the petitioner depositing the entire principal profiteered amount i.e. Rs. 1,91,21,441/- excluding the GST amount already deposited, within four months, in equal monthly instalments, there shall be stay of recovery.
Held that:-The Hon’ble Court listed it on 15th February, 2021.
Subject to the petitioner depositing the entire principal profiteered amount within four months, in equal monthly instalments, there shall be stay of recovery.
Section 171 of the CGST Act, 2017— Anti Profiteering -- The petitioner challenged the vires of Section 171 of the Act, 2017 and Rules 122, 126 and 133 of the Rules. The petitioner counsel submitted that the complaint was only qua power banks but the scope of investigation was suo moto expanded to DSLR Cameras as well and now the computation has been done qua DSLR Cameras also. It is contended that the direction for deposit be confined to computation qua power banks only. The court keeping in view the orders passed by this Court in Philips India Limited vs. Union of India W.P.(C) No. 3737/2020, Samsonite South Asia Pvt Ltd vs. Union of India W.P.(C) No. 4131/2020, Patanjali Ayurved Ltd. Vs. Union of India W.P.(C) No. 4375/2020 and Cilantro Diners Pvt Ltd Vs. Union of India W.P.(C)4824/2020, are not inclined to grant stay. Subject to the petitioner depositing the entire principal profiteered amount i.e. Rs. 1,91,21,441/- excluding the GST amount already deposited, within four months, in equal monthly instalments, there shall be stay of recovery.
Held that:-The Hon’ble Court listed it on 15th February, 2021.