2020 (2) TMI 671 - HC - GST

Stay on recovery of balance amount - Order of National Anti Profiteering Authority - petitioner has already deposited the Rs. 16, 58, 32, 723/- out of the Rs. 89, 73, 16, 384/- - HELD THAT - Interim relief granted. This interim order shall not come in the way of the National Anti Profiteering Authority in cases where it has suo moto taken action. We also observe that prima facie it appears to us that the limitation of period of six months provided in Rule 133 of the CGST Rules 2017 within which the authority should make its order from the date of receipt of the report of the Directorate General of Anti Profiteering appears to be directory in as much as no consequence of non adherence of the said period of six months is prescribed either in the CGST Act or the rules framed thereunder. List on 20.05.2020.

Summary

The Delhi High Court issued an order to continue the interim stay on the recovery of a balance amount from the petitioner, who had already deposited a significant sum. The court clarified that the interim order would not prevent the National Anti Profiteering Authority from taking action. Additionally, the court noted that the six-month limitation for the authority to make its order appears to be directory as no consequences for non-adherence are specified in the CGST Act or rules. The next hearing is scheduled for 20.05.2020.