Stay orders on the operation of direction under Rule 133(4) of the CGST Rules
Section 171 of the CGST Act, 2017— Anti Profiteering -- The petitioner sought a stay on the operation of direction under Rule 133(4) given in the impugned order dated 07th July, 2020 to the respondent to undertake further investigation. The petitioner submitted that this Court stayed the penalty proceedings as well as investigation with regard to other projects of the petitioner vide order dated 5th October, 2020. The respondent vide notice dated 09th October, 2020 directed the applicant to answer the summons dated 25th September, 2020 and provide the information/ documents in respect of its project ‘16th Park View’ as there was no stay of direction passed under Rule 133(4) vide Order dated 05th October, 2020.
Held that:- The Hon’ble High Court issued notice and directed the respondent to conduct investigation under Rule 133(4) and stayed the notice dated 09th October, 2020 as well as summons dated 25th September, 2020 till further orders.