2021 (2) TMI 838 - DELHI HIGH COURT - GST

Head Note / Extract:
Seeking grant of stay - Vires of Section 171 of the Central Goods and Services Act, 2017 and Rules 122, 126 and 133 of the Central Goods and Services Rules, 2017 - HELD THAT:- Keeping in view the orders passed by this Court in Philips India Limited vs. Union of India [2020 (6) TMI 626 - DELHI HIGH COURT], Samsonite South Asia Pvt Ltd vs. Union of India [2020 (10) TMI 1031 - DELHI HIGH COURT], Patanjali Ayurved Ltd. Vs. Union of India [2020 (7) TMI 614 - DELHI HIGH COURT] and Cilantro Diners Pvt Ltd Vs. Union of India [2020 (8) TMI 570 - DELHI HIGH COURT] we are not inclined to grant stay subject only to deposit of the amount computed qua power banks. Subject to the petitioner depositing the entire principal profiteered amount i.e. ₹ 1,91,21,441/- excluding the GST amount already deposited, within four months, in equal monthly instalments, there shall be stay of recovery. List on 15th February, 2021.