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Since the State Consumer Welfare Funds are neither operational nor functional, the petitioner is directed to deposit the entire amount with the Centre Consumer Welfare Funds.

Section 171 of the CGST Act, 2017 — Anti Profiteering — The petitioner sought a direction to respondent to make available all such details of the relevant State Consumer Welfare Funds in whose favour the Petitioner is required to make pre-deposit of the alleged profiteered amount. The details of the State CWFs are neither available in the public domain nor have been mentioned in the various Notifications and Office Memorandums. He sent emails dated 10th August 2020, 11th August 2020, 25th August 2020, 31st August 2020, 01st September 2020, 2nd September 2020, 09th September 2020 and 16th September 2020 to the Office of NAPA and the DGAP seeking the relevant account details. The court observed that it is strange that while the petitioner wants to pay, the State Consumer Welfare Funds are neither operational nor functional. Held that:-The Hon’ble High Court issued notice and directed GST Council to co-ordinate with the State Government and ensure that the State Consumer Welfare Funds become operational and functional as expeditiously as possible. Till the State Consumer Welfare Funds become operational and necessary details of the State CWFs are made available to the petitioner, the petitioner is directed to deposit the entire amount with the Centre Consumer Welfare Funds.
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