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2020 (2) TMI 279

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..... made by the petitioner in terms of the impugned order shall be subject to further orders in the writ petition. List on 16.09.2020. - W.P.(C) 1171/2020 - - - Dated:- 3-2-2020 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr.S.Ganesh, Senior Advocate with Mr.U.A.Rana and Mr.Himanshu Mehta, Advocates. Respondents Through: Mr.Ravi Prakash, CGSC with Mr.Farman Al .....

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..... onducted w.e.f. 01.07.2017 to 31.08.2018, the Authority, as per the Rule 133 (5) (a) of the CGST Rules, 2017, which is reproduced below, directs the DGAP to investigate quantum of profiteering on all the products including the present product which the Respondent is supplying for violation of the provisions of Section 171 of the CGST Act, 2017 and submit his Report as per the provisions of Rule 13 .....

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..... investigation or enquiry under clause (a) shall be deemed to be a new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry] 47. It is also evident from the above narration of the facts that the Respondent has denied the benefit rate reduction of the GST to the consumers in contravention of the provisions of Section 171 (1) .....

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..... independent of the directions issued in the impugned order as aforenoted. The deposit made by the petitioner in terms of the impugned order shall be subject to further orders in the writ petition. W.P.(C) 1171/2020 9. Issue notice. Mr.Ravi Prakash, CGSC accepts notice on behalf of respondent No.2. 10. Counter affidavit be filed within 8 weeks. Rejoinder be filed before the next date .....

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