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Constitutionality and legality of National Anti Profiteering Authority

Anti-Profiteering — Section 171 of the CGST Act, 2017— The petitioner challenged the constitutionality and legality of National Anti Profiteering Authority as well as Section 171 of the Act and Rule 126 of the Rules. The petitioner submitted that in the absence of a methodology the entire proceeding before National Anti Profiteering Authority is in breach of natural justice and due process and has resulted in arbitrary and contradictory orders and pointed that in thirty-four similar matters this Court has issued notice and listed the matters for hearing on 24th August, 2020. On the last date of hearing, this Court had informed the petitioner that it intended to direct the petitioner to deposit the principal profiteered amount. The petitioner submitted that due to COVID-19 pandemic the petitioner be allowed to deposit the aforesaid amount in installments.
Held that:-The Hon’ble High Court keeping in view the COVID-19 pandemic situation, directed the petitioner to deposit the principal profiteered amount in six equated monthly installments. The interest amount as well as the penalty proceedings is stayed till further orders. List the matter on 24th August, 2020 along with other connected matters.—Samsonite South Asia Pvt. Ltd. Vs. Union of India & Ors. [2020] 26 TAXLOK.COM 032 (Delhi)

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