Since in the present case, the Petitioner has not been held guilty of violation of the Central Goods and Services Tax Act, 2017 and NAPA has no objection if the Petitioner is deleted from the array of parties, this Court is of the view that the Petitioner has no locus standi to maintain the present petition.
Section 171 of the CGST Act, 2017— Anti Profiteering – The petitioner challenged the final order dated 12th March, 2021 passed by National Anti-profiteering Authority (NAPA) whereby it has been held that M/s Dough Makers India Pvt. Ltd. has profiteered to the extent of Rs. 78,41,754/-. The petitioner prayed for a direction to NAPA to drop the proceedings against the Petitioner as a Respondent. The court observed that in the last hearing the respondent was directed to obtain instructions as to whether the NAPA was willing to delete the petitioner from the proceedings in the case of DGAP & Ors. Vs M/s Dough Makers India Pvt Ltd. & Ors. The respondent counsel submitted that the Authority has no objection in deleting the petitioner i.e M/s Subway system India Private Limited from the proceedings carried out by Authority. The counsel for the Petitioner submitted that after filing of the present writ petition, the Petitioner has been served with a notice dated 17th June, 2021, wherein the Petitioner has been asked to produced proof of payment of the alleged profiteering amount of Rs. 78,41,754/-. The court observed that the Petitioner has not been held guilty of violation of the Act, 2017 and NAPA has no objection if the Petitioner is deleted from the array of parties, therefore, the Petitioner has no locus standi to maintain the present petition. Further the notice dated 17th June, 2021 is deemed to have been withdrawn.
Held that:- The Hon’ble High Court disposed the present writ petition along with pending applications by dropping the proceedings against the Petitioner.
Since in the present case, the Petitioner has not been held guilty of violation of the Central Goods and Services Tax Act, 2017 and NAPA has no objection if the Petitioner is deleted from the array of parties, this Court is of the view that the Petitioner has no locus standi to maintain the present petition.
Section 171 of the CGST Act, 2017— Anti Profiteering – The petitioner challenged the final order dated 12th March, 2021 passed by National Anti-profiteering Authority (NAPA) whereby it has been held that M/s Dough Makers India Pvt. Ltd. has profiteered to the extent of Rs. 78,41,754/-. The petitioner prayed for a direction to NAPA to drop the proceedings against the Petitioner as a Respondent. The court observed that in the last hearing the respondent was directed to obtain instructions as to whether the NAPA was willing to delete the petitioner from the proceedings in the case of DGAP & Ors. Vs M/s Dough Makers India Pvt Ltd. & Ors. The respondent counsel submitted that the Authority has no objection in deleting the petitioner i.e M/s Subway system India Private Limited from the proceedings carried out by Authority. The counsel for the Petitioner submitted that after filing of the present writ petition, the Petitioner has been served with a notice dated 17th June, 2021, wherein the Petitioner has been asked to produced proof of payment of the alleged profiteering amount of Rs. 78,41,754/-. The court observed that the Petitioner has not been held guilty of violation of the Act, 2017 and NAPA has no objection if the Petitioner is deleted from the array of parties, therefore, the Petitioner has no locus standi to maintain the present petition. Further the notice dated 17th June, 2021 is deemed to have been withdrawn.
Held that:- The Hon’ble High Court disposed the present writ petition along with pending applications by dropping the proceedings against the Petitioner.