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2020 (3) TMI 353 - HC - GSTValidity of of Section 171 of the CGST Act read with Rule 126 of the CGST Rules - vires of Rule 133(3)(b) of the CGST Rules - HELD THAT - Issue notice confined to prayer (a) of the writ petition. Learned counsel for respondent No. 1, learned counsel for respondent Nos. 2 3 and learned counsel for respondent No. 4 accept notice. They pray for and are permitted to file counter affidavit within four weeks. The petitioner is directed to deposit 50% of the principal profiteered amount. The said amount shall be deposited in two equal monthly instalments. The amount deposited by the petitioner shall be kept in interest bearing Fixed Deposit Receipts by the Registry. List on 21st April, 2020.
Issues:
1. Exemption application 2. Writ petition challenging impugned order dated 19 November 2019 3. Constitutionality of provisions of CGST Act and Rules 4. Withdrawal of prayers (b) and (c) from the writ petition 5. Notice confined to prayer (a) of the writ petition 6. Direction to deposit 50% of the principal profiteered amount Exemption Application: The exemption application was allowed subject to all just exceptions, and the application was disposed of accordingly. Writ Petition Challenging Impugned Order: The writ petition sought to quash the impugned order dated 19 November 2019. After arguments, the petitioner decided to withdraw prayers (b) and (c) of the petition. Consequently, prayers (b) and (c) were dismissed, and notice was confined to prayer (a) of the writ petition. Respondents were given the opportunity to file a counter affidavit within four weeks. Constitutionality of Provisions of CGST Act and Rules: The writ petition also challenged the constitutionality of Section 171 of the CGST Act read with Rule 126 of the CGST Rules, alleging violation of Article 14 and Article 19 of the Constitution of India. Additionally, Rule 133(3)(b) of the CGST Rules was challenged as being ultra vires Section 171. However, the petitioner withdrew prayers (b) and (c) related to this issue. Direction to Deposit Profiteered Amount: The petitioner was directed to deposit 50% of the principal profiteered amount in two equal monthly installments. The deposited amount was to be kept in interest-bearing Fixed Deposit Receipts by the Registry. The matter was listed for further proceedings on 21st April 2020.
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