Anti-Profiteering — Section 171 of the CGST Act, 2017— The petitioner sought a direction to prohibit the respondents form taking any action including conducting hearing as also passing any order in the anti-profiteering proceedings under Section 171 of Act, 2017, till such time this Court passes appropriate orders in petition transferred from High Court of Bombay. The initial investigation against the petitioner culminated in an order dated passed by respondent confirming the allegation of profiteering along with other directions. However, the High Court of Bombay remanded the matter to the respondent for fresh determination with all issues open. The Court observed that the Supreme Court has granted liberty to the petitioners to apply for interim relief which has been transferred to this Court. The Supreme Court has transferred only Writ Petition to this Court and has neither directed this Court nor given it liberty to entertain any fresh writ petition.
Held that:-The Hon’ble High Court directed the Registry of this Court to list petition if already received by it on 29th June, 2020. In the event, the paper book has not been received from the High Court of Bombay, the petitioner is given liberty to file a complete set of paper book along with an application to list the matter on 29th June, 2020.—Hardcastle Restaurants Private Limited And Anr. Vs Union of India & Anr. [2020] 25 TAXLOK.COM 047 (Delhi)