Section 171 of the CGST Act, 2017--- Anti Profiteering —- The petitioner challenged the order dated 6th July, 2022 and the notices dated 25th July, 2022, 17th August, 2022 & 26th August, 2022 and challenged Section 171 of the Act. The counsel for the petitioner submitted that vide the impugned order, respondent has erroneously determined that the petitioner has profiteered to the tune of Rs.2,66,99,340/- by not reducing the price of the goods or services supplied by it, in proportion to the tax rate reduction on account of introduction of the new GST rates. Rule 133(5) cannot be applied retrospectively. The court placed reliance upon the decision passed by this Court in Phillips India Limited Vs. Union of India & Ors. as well as M/s Samsonite South Asia Pvt. Ltd. Vs. Union of India & Ors. and M/s Patanjali Ayurved Ltd. Vs. Union of India & Ors., wherein, this Court directed the petitioner to deposit the principal profiteered amount i.e. Rs.2,66,99,340/- in six equated instalments commencing 1st December, 2022.

Held that:- The Hon’ble High Court issued Notice and directed that the interest amount to be paid by the respondents as well as the penalty proceedings and further investigation by NAA in respect of cinema halls of petitioner for extended period of time as provided for in the impugned order are stayed till further orders.