Profiteering - infringement of legal rights - seeking direction ...
GST
August 24, 2021
Profiteering - infringement of legal rights - seeking direction to NAPA for deletion of proceedings against the petitioner - Since in the present case, the Petitioner has not been held guilty of violation of the Central Goods and Services Tax Act, 2017 and NAPA has no objection if the Petitioner is deleted from the array of parties, this Court is of the view that the Petitioner has no locus standi to maintain the present petition - Consequently, the present writ petition along with pending applications are disposed of by dropping the proceedings against the Petitioner as a Respondent - HC
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