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2020 (10) TMI 1031 - HC - GSTProfiteering - direction to respondent nos. 2 and 3 to make available all such details of the relevant State Consumer Welfare Funds (CWFs for short) in whose favour the Petitioner is required to make pre-deposit of the alleged profiteered amount, in compliance with the order dated 20thJuly, 2020 passed by this Court - HELD THAT - It seems strange to the Court that while the petitioner wants to pay, the State Consumer Welfare Funds are neither operational nor functional. The Secretary, GST Council is directed to co-ordinate with the State Government and place the matter before the GST Council, if required, to ensure that the State Consumer Welfare Funds become operational and functional as expeditiously as possible - Till the State Consumer Welfare Funds become operational and necessary details of the State CWFs are made available to the petitioner, the petitioner is directed to deposit the entire amount with the Centre Consumer Welfare Funds. Application disposed off.
Issues:
Seeking direction to make available State Consumer Welfare Funds details for pre-deposit of alleged profiteered amount. Analysis: The petitioner filed an application seeking direction to respondent nos. 2 and 3 to provide details of State Consumer Welfare Funds (CWFs) for pre-deposit of the alleged profiteered amount, as per a court order. The petitioner's counsel highlighted that the State CWFs' details were not publicly available or mentioned in official notifications. Despite multiple emails requesting the information, the petitioner received incomplete details and no response on the payee for the demand draft. The Court issued notice to respondents and directed the Secretary, GST Council to ensure operationalization of State CWFs promptly. The Court noted the absence of operational State Consumer Welfare Funds despite the petitioner's willingness to pay. It directed the Secretary, GST Council to coordinate with the State Government and present the matter to the GST Council if necessary to expedite the functionality of State CWFs. Until the State CWFs become operational and their details are provided to the petitioner, the petitioner was directed to deposit the entire amount with the Centre Consumer Welfare Funds. The application was disposed of with these directions, and the order was to be uploaded on the website and forwarded to the counsel via email promptly.
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