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2021 (2) TMI 837 - HC - GSTProfiteering - vires of Section 171 of the Central Goods and Services Act, 2017 and Rules 122, 126, 127 and 133 of the Central Goods and Services Tax Rules, 2017 - 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], M/S. SAMSONITE SOUTH ASIA PVT. LTD. VERSUS UNION OF INDIA & ORS. [2020 (10) TMI 1031 - DELHI HIGH COURT], M/S. PATANJALI AYURVED LTD. VERSUS UNION OF INDIA & ORS. [2020 (7) TMI 614 - DELHI HIGH COURT], TATA STARBUCKS PRIVATE LIMITED VERSUS UNION OF INDIA & ORS. [2021 (2) TMI 831 - DELHI HIGH COURT], LE REVE, NEEVA FOODS PVT. LTD. VERSUS UNION OF INDIA & ORS. [2021 (2) TMI 563 - DELHI HIGH COURT], subject to the Petitioner depositing the entire principal profiteered amount as levied, excluding the GST amount already deposited, within six months, in equal monthly instalments, there shall be a stay, as far as the direction of recovery is concerned. As far as the direction in the impugned order regarding the reduction of prices is concerned, it is deemed appropriate that the Respondents file a reply to the application for interim relief - A separate date for hearing qua the said direction, be sought on 15th February, 2021; till then, there shall be stay of the said direction. List on 15th February, 2021.
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