Petition for declaration of Section 171 of Central Goods and Services Tax Act, 2017, and Chapter XV of Central Goods and Services Tax Rules, 2017, in violation of Articles 14, 19(1)(g), 50, 256 and 300A of Constitution of India, was listed for hearing.

Assessee Anti-profiteering measure — Petition filed challenging final order passed by Authority regarding profiteered amount by assessee — Assessee prayed for declaration that Section 171 of Central Goods and Services Tax Act, 2017, and Chapter XV of Central Goods and Services Tax Rules, 2017, were in violation of Articles 14, 19(1)(g), 50, 256 and 300A of Constitution of India and Rule 123, 129 and 133(3) of the Central Goods and Services Tax Rules, 2017, were ultra vires to Central Goods and Services Tax Act,2017 — Notice issued — Assessee directed to deposit principal profiteered amount in six equated monthly installments — Matter listed for hearing on further date.

CM APPL. 23190/2020

Allowed, subject to all just exceptions.

W.P.(C) 6671/2020 & CM APPL. 23189/2020

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 16th July, 2020 passed by NAPA whereby it has been held that the petitioner profiteered Rs.7,53,854/- (including GST) during the period 15th November, 2017 to 30th June, 2019 as well as the report dated 31st December, 2019 issued by the DGAP/Respondent No. 3.

Petitioner also prays for a declaration that Section 171 of CGST Act and Chapter XV of the CGST Rules are arbitrary, discriminatory, and unconstitutional for being in violation of Articles 14, 19(1)(g), 50, 256 and 300A of the Constitution of India as well as for a declaration that Rule 123, 129 and 133(3) of the CGST Rules are ultra vires the provisions of the CGST Act itself.

Petitioner further prays for a declaration that the aforesaid provisions are inapplicable to the post transition period (i.e. after 01st July,2017) for being contrary to the very purpose with which these provisions were introduced under the CGST Act and rules thereunder.

Learned counsel for the petitioner states that the total alleged profiteered demand as per the findings of the National Anti Profiteering Authority under the impugned order 16th July, 2020 passed against the petitioner, is Rs.7,53,854/-, which includes Rs.35,898/- the GST imposed on the net profiteered amount-which has already been deposited by the petitioner with the Department. He further prays that due to COVID-19 pandemic, the petitioner be allowed to deposit the aforesaid amount in installments.

Issue notice.

Mr. Vivek Goyal, learned counsel, accepts notice on behalf of respondent No.1.

Mr. Ravi Prakash, learned counsel, accepts notice on behalf of respondent Nos. 2 and 3.

Let counter-affidavits be filed within a period of four 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 (i.e. Rs.7,53,854/- minus Rs.35,898/-) in six equated monthly installments commencing 15th October, 2020.

However, the interest amount directed to be paid by the respondents as well as penalty proceedings are 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 3rd November, 2020.

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

Accordingly, the application stands disposed of.

MANMOHAN, J

SANJEEV NARULA, J

OCTOBER 01, 2020

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

Rule - 133, Order of the Authority (CGST Rules, 2017)

Rule - 129, Initiation and conduct of proceedings (CGST Rules, 2017)

Rule - 123, Constitution of the Standing Committee and Screening Committees (CG…

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Petition for declaration of Section 171 of Central Goods and Services Tax Act, 2017, and Chapter XV of Central Goods and Services Tax Rules, 2017, in violation of Articles 14, 19(1)(g), 50, 256 and 300A of Constitution of India, was listed for hearing.

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CM APPL. 23190/2020 
Allowed, subject to all just exceptions. 
W.P.(C) 6671/2020 &amp; CM APPL. 23189/2020 
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 16th July, 2020 passed by NAPA whereby it has been held that the
petitioner profiteered Rs.7,53,854/- (including GST) during the period 15th
November, 2017 to 30th June, 2019 as well as the report dated 31st
December, 2019 issued by the DGAP/Respondent No. 3. 
Petitioner also prays for a declaration that Section 171 of CGST Act
and Chapter XV of the CGST Rules are arbitrary, discriminatory, and
unconstitutional for being in violation of Articles 14, 19(1)(g), 50, 256 and 300A of the Constitution of India as well as for a declaration that Rule
123, 129 and 133(3) of the CGST Rules are ultra vires the provisions of
the CGST Act itself. 
Petitioner further prays for a declaration that the aforesaid
provisions are inapplicable to the post transition period (i.e. after 01st July,2017) for being contrary to the very purpose with which these provisions were introduced under the CGST Act and rules thereunder. 
Learned counsel for the petitioner states that the total alleged
profiteered demand as per the findings of the National Anti Profiteering
Authority under the impugned order 16th July, 2020 passed against the
petitioner, is Rs.7,53,854/-, which includes Rs.35,898/- the GST imposed
on the net profiteered amount-which has already been deposited by the
petitioner with the Department. He further prays that due to COVID-19
pandemic, the petitioner be allowed to deposit the aforesaid amount in
installments. 
Issue notice. 
Mr. Vivek Goyal, learned counsel, accepts notice on behalf of
respondent No.1. 
Mr. Ravi Prakash, learned counsel, accepts notice on behalf of
respondent Nos. 2 and 3. 
Let counter-affidavits be filed within a period of four 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 &amp;Ors. (W.P.(C) No.3737/2020) as well as M/s
Samsonite South Asia Pvt. Ltd. Vs. Union of India &amp;Ors. (W.P.(C)
No.4131/2020 and M/s Patanjali Ayurved Ltd. Vs. Union of India &amp; Ors.
(W.P.(C) No.4375/2020), this Court directs the petitioner to deposit the
principal profiteered amount (i.e. Rs.7,53,854/- minus Rs.35,898/-) in six
equated monthly installments commencing 15th October, 2020. 
However, the interest amount directed to be paid by the respondents
as well as penalty proceedings are 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 3rd November, 2020. 
The order be uploaded on the website forthwith. Copy of the order
be also forwarded to the learned counsel through e-mail.
Accordingly, the application stands disposed of.

MANMOHAN, J

SANJEEV NARULA, J

OCTOBER 01, 2020

CM APPL. 23190/2020 
Allowed, subject to all just exceptions. 
W.P.(C) 6671/2020 & CM APPL. 23189/2020 
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 16th July, 2020 passed by NAPA whereby it has been held that the
petitioner profiteered Rs.7,53,854/- (including GST) during the period 15th
November, 2017 to 30th June, 2019 as well as the report dated 31st
December, 2019 issued by the DGAP/Respondent No. 3. 
Petitioner also prays for a declaration that Section 171 of CGST Act
and Chapter XV of the CGST Rules are arbitrary, discriminatory, and
unconstitutional for being in violation of Articles 14, 19(1)(g), 50, 256 and 300A of the Constitution of India as well as for a declaration that Rule
123, 129 and 133(3) of the CGST Rules are ultra vires the provisions of
the CGST Act itself. 
Petitioner further prays for a declaration that the aforesaid
provisions are inapplicable to the post transition period (i.e. after 01st July,2017) for being contrary to the very purpose with which these provisions were introduced under the CGST Act and rules thereunder. 
Learned counsel for the petitioner states that the total alleged
profiteered demand as per the findings of the National Anti Profiteering
Authority under the impugned order 16th July, 2020 passed against the
petitioner, is Rs.7,53,854/-, which includes Rs.35,898/- the GST imposed
on the net profiteered amount-which has already been deposited by the
petitioner with the Department. He further prays that due to COVID-19
pandemic, the petitioner be allowed to deposit the aforesaid amount in
installments. 
Issue notice. 
Mr. Vivek Goyal, learned counsel, accepts notice on behalf of
respondent No.1. 
Mr. Ravi Prakash, learned counsel, accepts notice on behalf of
respondent Nos. 2 and 3. 
Let counter-affidavits be filed within a period of four 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 (i.e. Rs.7,53,854/- minus Rs.35,898/-) in six
equated monthly installments commencing 15th October, 2020. 
However, the interest amount directed to be paid by the respondents
as well as penalty proceedings are 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 3rd November, 2020. 
The order be uploaded on the website forthwith. Copy of the order
be also forwarded to the learned counsel through e-mail.
Accordingly, the application stands disposed of.

MANMOHAN, J

SANJEEV NARULA, J

OCTOBER 01, 2020

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

Rule - 133, Order of the Authority (CGST Rules, 2017)

Rule - 129, Initiation and conduct of proceedings (CGST Rules, 2017)

Rule - 123, Constitution of the Standing Committee and Screening Committees (CG…

Petition for declaration of Section 171 of Central Goods and Services Tax Act, 2017, and Chapter XV of Central Goods and Services Tax Rules, 2017, in violation of Articles 14, 19(1)(g), 50, 256 and 300A of Constitution of India, was listed for hearing.