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High court stayed interest, penalty and further investigation of other products of Whirlpool in response to writ filed by them.

National Anti-Profiteering Authority had recently passed an order against whirlpool for contravention of Section 171 of CGST Act for its refrigerator product and also started further investigation of other products as well. 

Petitioner in his writ petition prayed for a declaration that Section 171 of the CGST Act and Chapter XV of the CGST Rules (particularly Rules 126, 127 and 133) are unconstitutional, ultra vires and violative of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India.

This writ petition has been filed challenging the order passed by the National Anti-Profiteering Authority whereby it has been held that the petitioner had contravened the provisions of Section 171 of CGST Act and thereby had profiteered on the sale of its Refrigerator Whirlpool.

The Authority has directed the petitioner to reduce the price of its Refrigerator and deposit the profiteered amount of Rs. 4,07,451/-  along with interest @ 18%.

The petitioner has also prayed for a writ of prohibition against direction of the Authority in the impugned order to expand the scope of the investigation to other impacted products and for setting aside the letters dated 02 nd July, 2020 and 23rd July, 2020 issued by the Director General of Anti-Profiteering in furtherance to the impugned order on the basis of which details and documents for further investigation of “other impacted products‟ have been called for from the petitioner by 12th August, 2020.

Petitioner further prays for a declaration that Section 171 of the CGST Act and Chapter XV of the CGST Rules (particularly Rules 126, 127 and 133) are unconstitutional, ultra vires and violative of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India, that the composition of respondent no. 2 under Rule 122 of the CGST Rules is unconstitutional and contrary to the directions of the Supreme Court and that paragraphs no. 1 to 10 of Notification dated 4/10/2019 issued by respondent no. 2 are ultra vires and violative of Rule 133(4) of the CGST Rules.

Petitioner is directed to deposit ₹ 4,07,451/- with Central and State Consumer Welfare Boards within two months.

The interest amount as well as penalty and further investigation with regard to other impacted products are stayed till further orders.

List the matter on 28th September, 2020.


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Author:

TaxReply


Aug 10, 2020


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