Matter relating to challenge of constitutionality and legality of section 171 of Central Goods and Services Tax Act, 2017, and Rule 126 of Central Goods and Services Tax Rules, 2017, was listed for hearing.

Assessee Anti-profiteering measure — Application filed for amendment by assesse to challenge constitutionality and legality of Section 171 of Central Goods and Services Tax Act,2017, and Rule 126 of Central Goods and Services Tax Rules, 2017 — Matter clubbed with batch pertaining to similar issue — Notice issued — Matter listed for hearing on further date.

CM APPL. 20184/2020

The application has been heard by way of video conferencing. Present application has been filed for amendment of the writ petition. By the present application, the petitioner seeks to challenge the constitutionality and legality of Section 171 of the Central Goods and Services Tax Act, 2017 and Rule 126 of the Central Goods and Services Tax Rules, 2017.

Respondents are permitted to file counter-affidavits within four weeks. Rejoinder-affidavits, if any, be filed within four weeks thereafter. With the aforesaid directions, present application stands disposed of.

W.P.(C) 1171/2020 & CM APPL. 3901/2020

Since in the present matter, the constitutional validity and legality of Section 171 CGST Act as well as Rules 126, 127 and 133 of the CGST Rules are involved, issue notice to the learned Attorney General. Mr. Zoheb Hussain, learned counsel, accepts notice on behalf of the learned Attorney General.

It is agreed between the counsel that issues of Constitutional validity as well as legality and interpretation of the CGST Act and Rules shall be framed by consensus. It is also agreed that Mr. V. Lakshmikumaran, learned counsel, shall be the point person/coordinator for the petitioners and Mr. Zoheb Hussain, learned counsel shall represent the respondents.

Let common draft issues/points of law be prepared by the two counsel in consultation with the other counsel within two weeks. Thereafter, the parties shall file their written submissions not exceeding five pages along- with judgments they wish to rely upon within four weeks.

Mr. V. Lakshmikumaran and Mr. Zoheb Hussain, shall also prepare a convenience compilation.

List on 3rd November, 2020 along-with W.P. (C) 10999/2018 and other connected matters for final hearing.

Interim orders, if any, to continue.

The earlier date fixed, if any, stands cancelled.

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

AUGUST 24, 2020

LEGAL REFERENCES

CONCEPTS

GST Rules

Similar Ripples

Rule - 126, Power to determine the methodology and procedure (CGST Rules, 2017)

Section - 171, Anti-profiteering measure (CGST ACT, 2017)

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Matter relating to challenge of constitutionality and legality of section 171 of Central Goods and Services Tax Act, 2017, and Rule 126 of Central Goods and Services Tax Rules, 2017, was listed for hearing.

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CM APPL. 20184/2020 
The application has been heard by way of video conferencing.
Present application has been filed for amendment of the writ petition.
By the present application, the petitioner seeks to challenge the
constitutionality and legality of Section 171 of the Central Goods and
Services Tax Act, 2017 and Rule 126 of the Central Goods and Services Tax
Rules, 2017.

Since the legality and validity of the aforesaid Section and Rules have
been challenged in a batch of connected matters, which have been tagged
with the present writ petition, present application is allowed and the
amended writ petition is taken on record. 
Respondents are permitted to file counter-affidavits within four
weeks. Rejoinder-affidavits, if any, be filed within four weeks thereafter.
With the aforesaid directions, present application stands disposed of. 
W.P.(C) 1171/2020 &amp; CM APPL. 3901/2020 
Since in the present matter, the constitutional validity and legality of
Section 171 CGST Act as well as Rules 126, 127 and 133 of the CGST
Rules are involved, issue notice to the learned Attorney General.
Mr. Zoheb Hussain, learned counsel, accepts notice on behalf of the
learned Attorney General. 
It is agreed between the counsel that issues of Constitutional validity
as well as legality and interpretation of the CGST Act and Rules shall be
framed by consensus. It is also agreed that Mr. V. Lakshmikumaran, learned
counsel, shall be the point person/coordinator for the petitioners and
Mr. Zoheb Hussain, learned counsel shall represent the respondents. 
Let common draft issues/points of law be prepared by the two counsel
in consultation with the other counsel within two weeks. Thereafter, the
parties shall file their written submissions not exceeding five pages along-
with judgments they wish to rely upon within four weeks. 
Mr. V. Lakshmikumaran and Mr. Zoheb Hussain, shall also prepare a
convenience compilation. 
List on 3rd November, 2020 along-with W.P. (C) 10999/2018 and
other connected matters for final hearing.

Interim orders, if any, to continue. 
The earlier date fixed, if any, stands cancelled. 
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

AUGUST 24, 2020

Since the legality and validity of the aforesaid Section and Rules have
been challenged in a batch of connected matters, which have been tagged
with the present writ petition, present application is allowed and the
amended writ petition is taken on record. 
Respondents are permitted to file counter-affidavits within four
weeks. Rejoinder-affidavits, if any, be filed within four weeks thereafter.
With the aforesaid directions, present application stands disposed of. 
W.P.(C) 1171/2020 & CM APPL. 3901/2020 
Since in the present matter, the constitutional validity and legality of
Section 171 CGST Act as well as Rules 126, 127 and 133 of the CGST
Rules are involved, issue notice to the learned Attorney General.
Mr. Zoheb Hussain, learned counsel, accepts notice on behalf of the
learned Attorney General. 
It is agreed between the counsel that issues of Constitutional validity
as well as legality and interpretation of the CGST Act and Rules shall be
framed by consensus. It is also agreed that Mr. V. Lakshmikumaran, learned
counsel, shall be the point person/coordinator for the petitioners and
Mr. Zoheb Hussain, learned counsel shall represent the respondents. 
Let common draft issues/points of law be prepared by the two counsel
in consultation with the other counsel within two weeks. Thereafter, the
parties shall file their written submissions not exceeding five pages along-
with judgments they wish to rely upon within four weeks. 
Mr. V. Lakshmikumaran and Mr. Zoheb Hussain, shall also prepare a
convenience compilation. 
List on 3rd November, 2020 along-with W.P. (C) 10999/2018 and
other connected matters for final hearing.

MANMOHAN, J

SANJEEV NARULA, J

AUGUST 24, 2020

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Rule - 126, Power to determine the methodology and procedure (CGST Rules, 2017)

Section - 171, Anti-profiteering measure (CGST ACT, 2017)

Matter relating to challenge of constitutionality and legality of section 171 of Central Goods and Services Tax Act, 2017, and Rule 126 of Central Goods and Services Tax Rules, 2017, was listed for hearing.