Section 171 of the CGST Act, 2017—Anti-Profiteering – The Petitioner is operating restaurants has been held by the NAPA by the impugned order, as having resorted to “profiteering by charging more price than what he could have charged by issuing wrong tax invoices.” The petitioner challenged the order passed by the National Anti-Profiteering Authority and the statutory provisions under which the said authority is exercising its powers i.e. Section 171 of the Act and Chapter XV of the Rules and in particular Rules 126, 127 and 133 as being violative of Articles 14 and 19 of the Constitution of India. The petitioner submitted that there are other petitions already pending in this Court which raise a similar challenge to the constitutional validity of the above provisions apart from challenging the orders of the NAPA. The petitioner is required to deposit Rs. 41.42 Crores under the impugned order of the NAPA with the Central and State Consumer Welfare Funds in a 50:50 ratio.

Held that:-The Hon’ble High Court directed the petitioners to deposit the sum of Rs.20 crores with the Central CWF within a period of four weeks. There shall be a stay of the impugned order of the NAPA as well as stay of further proceedings pursuant to the notice issued by the Respondent. — Jubilant Foodworks Ltd. & Anr. Vs. Union of India & Ors. [2019] 10 TAXLOK.COM 090 (Delhi)