Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Petitioner is directed to deposit the principal profiteered amount with Central Consumer Welfare Fund within three months. The interest amount as well as the penalty proceedings and further investigation with regard to other outlets are stayed till further orders.

Section 171 of the CGST Act — Anti Profiteering -- The petitioner challenged the impugned order dated 17th August, 2020 passed by NAPA, whereby it has been held that the petitioner profiteered Rs.61,67,097/- during the period 15th November, 2017 to 31st April, 2019 as well as the consequential directions/notices issued thereunder. The petitioner prayed for a declaration that Section 171 and Rules 126, 127 and 133 are unconstitutional as well as a declaration that composition of NAPA is unconstitutional and contrary to directions of the Supreme Court. Also prayed for quashing of paragraph no.1 of the detailed Guidelines dated 4th October, 2019 issued by NAPA and declaring the same as ultra vires and violative of Rule 133(4) of the Rules. Held that:-The Hon’ble Court issued notice and directed the petitioner to deposit the principal profiteered amount i.e. Rs.58,43,170/- with Central Consumer Welfare Fund within three months. The interest amount as well as the penalty proceedings and further investigation with regard to other outlets are stayed till further orders. List the matter on 07th December, 2020.
Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE