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This Court directs the petitioner to deposit the principal profiteered amount in six equated monthly installments, however, the interest amount directed to be paid by the respondents as well as penalty proceedings are stayed till further orders.

Anti-Profiteering — Section 171 of the CGST Act, 2017— The petitioner challenged the order dated 16th July, 2020 passed by respondent NAPA whereby it has been held that he profiteered Rs. 7,53,854/- during the period 15th November, 2017 to 30th June, 2019. The Petitioner prayed for a declaration that Section 171 and rules are unconstitutional and ultra vires the parent Act. The petitioner submitted that the total alleged profiteered demand as per the findings of the NAPA under the impugned order is Rs.7,53,854/-, which included Rs.35,898/- the GST imposed on the net profiteered amount-which has already been deposited with the Department. He prayed that due to COVID-19 pandemic, he be allowed to deposit the aforesaid amount in installments.
Held that:-The Hon’ble High directed the petitioner to deposit the principal profiteered amount (i.e. Rs.7,53,854/- and Rs.35,898/-) in six equated monthly installments commencing 30th September, 2020. The interest amount and penalty proceedings are stayed till further orders. List on 03rd November, 2020. — Gaurav Sharma Food Industries Vs. Union of India & Ors. [2020] 28 TAXLOK.COM 043 (Delhi)

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