TMI Blog2023 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... e price - violation of principles of natural justice - 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 (10) TMI 1031 - DELHI HIGH COURT ] and M/S. PATANJALI AYURVED LTD. VERSUS UNION OF INDIA ORS. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.Vrishank Singhania, Advocates. For the Respondents : Mr. Sushil Kumar Pandey with Mr.Kuldeep Singh, Advocate for UOI. Mr. Zoheb Hossain Advocate with Mr.Vipul Agrawal, Jr.Standing Counsel, Mr. Vivek Gurnani and Ms.Niharika Kuchhal, Advocate for respondents No.2. Mr. Anurag Ojha, Sr.Standing Counsel with Mr.Deepak Somani, Advocates for respondent No.3 4. ORDER Present writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner has profiteered to the tune of Rs.2,66,99,340/- by not reducing the price of the goods or services supplied by it, in proportion to the tax rate reduction on account of introduction of the new GST rates. Learned senior counsel for the petitioner states that the petitioner owns / runs multiplexes in various locations in India and the GST rates applicable to movie tickets had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als and rely on irrelevant materials. He further states that the impugned order erroneously applies sub-rule (3) of Rule 133. He points out that the impugned notice has been issued after final impugned order by respondent No.2 and amounts to impermissibly extending the scope of enquiry. He further states that the impugned order has been issued beyond the time limit prescribed under the Rules. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in six equated instalments commencing 1st December, 2022. The interest amount directed to be paid by the respondents as well as the penalty proceedings and further investigation by NAA in respect of cinema halls of petitioner for extended period of time as provided for in the impugned order are stayed till further orders. Learned counsel for the parties are directed to file their short written ..... X X X X Extracts X X X X X X X X Extracts X X X X
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