Matter concerned with challenging of final order and declaration of Section 171 of Central Goods and Services Tax Act, 2017, and Rules 126, 127 and 133 of Central Goods and Services Tax Rules, 2017, as violative of Articles 14, 19(1)(g), 246A, 265 and 300A of Constitution of India, was listed for hearing.

C.M.Nos.24800-24801/2020

Exemption allowed, subject to all just exceptions.

Accordingly, the applications stand disposed of.

W.P.(C) No.7412/2020 & C.M.No.24799/2020

The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

Present writ petition has been filed challenging the final order dated 27th February, 2020 passed by National Anti-Profiteering Authority (NAPA), whereby it has been held that the petitioner profiteered Rs.37,85,342/- during the period 01st January, 2019 to 31st March, 2019.

Petitioner also prays for a writ of prohibition restraining the respondents from taking any coercive actions pursuant to the impugned order dated 27th February 2020.

Petitioner further prays for a declaration that Section 171 of CGST Act and Rules 126, 127 and 133 of the CGST Rules are unconstitutional, ultra vires and violative of Articles 14, 19(1)(g), 246A, 265 and 300A of the Constitution of India as well as a declaration that constitution of NAPA under Rule 122 of CGST Rules is unconstitutional, ultra vires and violative of Articles 14 of the Constitution of India.

Learned counsel for the petitioner states that the total alleged profiteered demand had been arrived at by the National Anti-Profiteering Authority under the impugned order dated 27th February, 2020 by comparing the average price of the goods for the month of November-December, 2018 with the actual sale price. He submits that 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 contends that if a channel partner comparison had been made, the data would have shown that reduction of GST had been passed on in all cases. He further prays that due to COVID-19 pandemic, the petitioner be allowed to deposit the aforesaid amount in installments.

Issue notice.

Mr.Farman Ali, Advocate accepts notice on behalf of respondent no.1 and Mr.Ravi Prakash, Advocate accepts notice on behalf of respondent nos.2 & 3.Let counter-affidavits be filed within a period of two weeks. Rejoinder-affidavits, if any, be filed before the next date of hearing. Keeping in view the orders passed by this Court in Phillips India Limited Vs. Union of India &Ors. (W.P.(C) No.3737/2020) as well as M/s Samsonite South Asia Pvt. Ltd. Vs. Union of India &Ors. (W.P.(C) No.4131/2020 and M/s Patanjali Ayurved Ltd. Vs. Union of India &Ors. (W.P.(C) No.4375/2020), this Court directs 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.

Learned counsel for the parties are directed to file their short written submissions not exceeding five pages each at least one week prior to the next date of hearing.

List on 03rd November, 2020 along with the connected batch of matters.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J

SANJEEV NARULA, J

OCTOBER 05, 2020