Time limitation — Section 171 of the CGST Act, 2017— Anti-Profiteering -- The petitioner challenged the order dated 19th March, 2020 passed by the respondent National Anti-Profiteering Authority as well as for setting aside the consequential directions issued therein. The petitioner submitted that the proceedings initiated against the petitioner are without jurisdiction as they are barred by limitation prescribed under Rule 128(i). The petitioner referred to the order dated 20th July, 2020 passed by a coordinate Bench of this Court in the case of the manufacturer of the complained product being Reckitt Benckiser India Private Limited Vs. Union of India and Ors., W.P.(C) 4345/202.
Held that:-The Hon’ble High Court issued notice and directed petitioner to deposit the profiteered amount, within two weeks. Upon deposit of the said amount, interest amount as well as the penalty proceedings initiated by the respondents shall stand stayed till further orders. Further, directed to list the case on 24th August, 2020. —Affiniti Enterprises Vs. Union of India & Ors.  26 TAXLOK.COM 057 (Delhi)