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2020 (10) TMI 951 - HC - GSTProfiteering - vires of Section 171(3) of CGST Act and Chapter XV of the CGST Rules specifically Rules 126, 127 and 133 of GST 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 balance principal profiteered amount i.e. ₹ 25,15,392/- (₹ 55,60,340/- minus ₹ 2,64,778/- minus ₹ 27,80,170/-) with the State Consumer Welfare Fund in six equated monthly installments commencing 02nd November, 2020. - The interest amount directed to be paid by the respondents as well as the penalty proceedings are stayed till further orders. Learned counsel for the parties are directed to file their short written submissions not exceeding three pages each at least one week prior to the next date of hearing. List on 21st December, 2020.
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