2020 (10) TMI 573 - DELHI HIGH COURT - GST

Head Note / Extract:
Levy of GST on profiteered amount - constitutional validity of Section 171 of Central Goods and Services Tax Act and Rules 126, 127 and 133 of the CGST Rules - HELD THAT:- Keeping in view the orders passed by this Court in PHILLIPS INDIA LIMITED VERSUS UNION OF INDIA & ORS. [2020 (6) TMI 626 - DELHI HIGH COURT] as well as M/S. SAMSONITE SOUTH ASIA PVT. LTD. VERSUS UNION OF INDIA & ORS. [2020 (7) TMI 526 - DELHI HIGH COURT] and M/S. PATANJALI AYURVED LTD. VERSUS UNION OF INDIA & ORS. [2020 (7) TMI 614 - DELHI HIGH COURT], this Court directs the petitioner to deposit the principal profiteered amount i.e. ₹ 25,53,454/- (₹ 30,13,058/- minus ₹ 4,59,604/-) in six equated installments commencing 02nd November, 2020. The interest amount directed to be paid by the respondents as well as penalty proceedings are stayed till further orders. List on 03rd November, 2020.