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2020 (6) TMI 626 - HC - GSTValidity of order passed by the National Anti-Profiteering Authority - profiteering on the sale of its food processor product - HELD THAT - Issue notice to unserved respondent No.4 by all modes including dasti. Petitioner is directed to deposit ₹ 4,53,949/- with Central and State Consumer Welfare Boards within three months - The interest amount as well as penalty and further investigation with regard to other impacted products as well as the letter dated 11th June, 2020 issued by the Director General of Anti Profiteering are stayed till further orders. List the matter on 07th September, 2020.
Issues:
Challenge to order of National Anti-Profiteering Authority under CGST Act regarding profiteering on sale of "food processor," prayer for writ of prohibition against expanding investigation scope to other products, setting aside letter from Director General of Anti-Profiteering for further investigation. Analysis: The petition challenges the National Anti-Profiteering Authority's order, alleging contravention of Section 171 of the CGST Act, resulting in profiteering on the sale of a "food processor" product. The Authority directed the petitioner to reduce the product's price and deposit the profiteered amount with interest. The petitioner seeks a writ of prohibition against expanding the investigation scope to other impacted products and setting aside the Director General of Anti-Profiteering's letter for further investigation. The Court issued notices to the respondents, who accepted notice through their counsel. Respondents were granted permission to file counter affidavits within four weeks, with the petitioner directed to deposit the profiteered amount with Consumer Welfare Boards within three months. The Court stayed the interest amount, penalty, and further investigation into other impacted products, along with the letter from the Director General of Anti-Profiteering, until further orders. The matter was listed for a hearing on 07th September, 2020, with the order to be uploaded on the website and forwarded to the counsel via email.
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