2019 (4) TMI 1130 - HC - GST

Profiteering Activity - Benefit of reduction in the rate of tax - HELD THAT - Issue notice returnable on 19th February, 2019. Deposit of an amount to consumer welfare fund - Held that - In case Hindustan Unilever has already deposited the amount, no coercive steps for recovery would be taken. However, if Hindustan Unilever has not deposited ₹ 5,55,126/-, the writ petitioner would deposit the same amount within a period of four weeks from today.

Summary

The Delhi High Court allowed exemption subject to exceptions in a case with citation 2019 (4) TMI 1130. The court granted six weeks for respondents to file a counter affidavit and allowed the petitioner to deposit Rs. 5,55,126 or provide a certificate from Hindustan Unilever Limited. If the amount is not deposited by Hindustan Unilever, the petitioner must deposit it within four weeks.