Anti-Profiteering — Section 171 of the CGST Act, 2017— The petitioner has been asked to pay Rs.6,06,752/- by the order of the National Anti-Profiteering Authority. The Petitioner is a distributor of the products of M/s Patanjali Ayurveda Limited and it is PAL which has increased its base price over which Petitioner has no control. The Court observed that the Petitioner has made out a prima facie case for grant of interim relief.
Held that:- The Hon’ble High Court stayed the order and directed the Petitioner to pay Rs. 3 lacs within four weeks. Further directed to list the matter on 3rd February, 2020.—Satya Enterprises Vs. Union of India And Ors  14 TAXLOK.COM 086 (Delhi)