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This Court directs the petitioner to deposit the principal profiteered amount in six equated installments. The interest amount directed to be paid by the respondents is stayed till further orders.

Section 171 of the CGST Act, 2017 — Anti Profiteering — The petitioner challenged the final order dated 27th February, 2020 passed by NAPA, whereby it has been held that he has profiteered Rs.37,85,342/- during the period 01st January, 2019 to 31st March, 2019. The petitioner submitted that the total alleged profiteered demand had been arrived at by comparing the average price of the goods for the month of November-December, 2018 with the actual sale price. Since the average price had been compared with the actual, it was natural that some invoices would be at a higher price than the average. He prayed that due to COVID-19 pandemic, the petitioner be allowed to deposit the aforesaid amount in installments. Held that:-The Hon’ble High Court issued notice for listing on 03rd November, 2020. Further ordered the petitioner to deposit the principal profiteered amount of Rs.37,85,342/- in six equated installments commencing 15th October, 2020. The interest amount directed to be paid by the respondents is stayed till further orders.
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