Anti-Profiteering— Section 171 of the CGST Act, 2017— The petitioner challenged the order dated the order dated 13th March, 2020 passed by the National Anti-Profiteering Authority, whereby it has been held that the petitioner had contravened the anti-profiteering provisions of the CGST Act and thereby had profiteered. The Authority directed the petitioner to deposit the profiteered amount of Rs. 20,80,087/- within three months along with 18% interest. The petitioner prayed for declaring Section 171 and Chapter XV of the CGST Rules as arbitrary, discriminatory as well as unconstitutional. The petitioner submitted that he be allowed to deposit the aforesaid amount in instalments.
Held that:-The Hon’ble High Court in view the orders passed by this Court in Phillips India Limited Vs. Union of India & Ors. (W.P.(C) No.3737/2020) as well as M/s Samsonite South Asia Pvt. Ltd. Vs. Union of India & Ors. (W.P.(C) No.4131/2020 and M/s Patanjali Ayurved Ltd. Vs. Union of India & Ors. (W.P.(C) No.4375/2020), directed the petitioner to deposit the principal profiteered amount in six equated monthly instalments. Listed the matter on 03rd November, 2020.—Cilantro Diners Pvt. Ltd. Vs. Union of India & Ors.  27 TAXLOK.COM 047 (Delhi)