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Petitioner has challenged order passed by the National Anti-Profiteering Authority

Anti-Profiteering — Section 171 of the CGST Act, 2017— The petitioner challenged the interim order dated 25th June, 2019 as well as order dated 16th June, 2020 passed by the National Anti-Profiteering Authority, whereby it was held that the petitioner had contravened the provisions of Section 171 and thereby had profiteered on the sale of its refrigerator Whirlpool. The petitioner prayed for a direction to the Authority in the impugned order to expand the scope of the investigation to other impacted products and for setting aside the letters dated 02nd July, 2020 and 23rd July, 2020. The Petitioner submitted for a declaration that Section 171 and Chapter XV (particularly Rules 126, 127 and 133) are unconstitutional, ultra vires and violative of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India.
Held that:-The Hon’ble High Court directed the Petitioner to deposit Rs.4,07,451/- within two months and stayed the interest amount as well as penalty and further investigation as well as the letters dated 02nd July, 2020 and 23rd July, 2020. Listed the matter on 28th September, 2020. —Whirlpool of India Ltd. Vs. Union of India & Ors. [2020] 27 TAXLOK.COM 002 (Delhi)