2020 (11) TMI 717 - DELHI HIGH COURT - GST

Head Note / Extract:
Profiteering - Section 171 of CGST Act and Chapter XV of the CGST Rules, specifically Rules 126, 127 and 133 of CGST Rules - HELD THAT:- Petitioner is directed to deposit the principal profiteered amount i.e. ₹ 58,43,170/- with Central Consumer Welfare Fund within three months. The interest amount as well as the penalty proceedings and further investigation with regard to other outlets are stayed till further orders. List the matter on 07th December, 2020.