Section 171 of the CGST Act, 2017--- Anti Profiteering —- The petitioner challenged the order dated 24th June, 2022 and the consequential demand notice dated 18th August, 2022 and challenged Section 171 of the Act. The counsel for the petitioner submitted that the price at which the units were booked by various customers was a negotiated price which cannot be uniformly made applicable to all the customers. The Respondents are seeking to interfere with such negotiated price which is contrary to the freedom of trade granted to the Petitioner by the Constitution. 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..

Held that:- The Hon’ble High Court directed that the interest amount to be paid by the respondents by way of the impugned order is stayed till further orders and directed the parties to file their short written submissions not exceeding three pages each at least one week prior to the next date of hearing. List on 6th and 7th December, 2022.