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2020 (11) TMI 715 - HC - GSTProfiteering - levy of interest at the rate of 18% from the date from which the excess amount was collected by the Petitioner from the buyers till the date of its payment - vires of Rule 133(3)(b) of the CGST/HGST Rules - HELD THAT:- Keeping in view the orders passed by this Court in Phillips India Limited Vs. Union of India & Ors. [W.P.(C) No.3737/2020] [2020 (6) TMI 626 - DELHI HIGH COURT] as well as M/s Samsonite South Asia Pvt. Ltd. Vs. Union of India & Ors. [W.P.(C) No.4131/2020] [2020 (10) TMI 1031 - DELHI HIGH COURT] and M/s Patanjali Ayurved Ltd. Vs. Union of India & Ors. [W.P.(C) No.4375/2020] [2020 (7) TMI 614 - DELHI HIGH COURT], the interest amount directed to be paid by the petitioner as well as the penalty proceedings are stayed till further orders. List on 07th December, 2020.
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