2020 (11) TMI 880 - SCH - GST

Profiteering - Proceedings before the National Anti-profiteering Authority - section 171 of the Goods and Services Tax Act - main contention of the Petitioner is of violation of the principles of natural justice - It was held by High Court that The term profiteering, under the Act and Rules, is used in a pejorative sense. Such a finding can severely dent the business reputation. The Authority is newly established. Therefore, as a guidance to this Authority, highlighting the importance of fair decision-making is necessary. HELD THAT - Considering the fact that after the impugned order, the matter has already proceeded before the authority - There is no need to interfere with the present SLP. SLP disposed off.

Summary

The Supreme Court of India in 2020 (11) TMI 880 - SC Order, with Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice B.R. Gavai, and Hon'ble Mr. Justice Krishna Murari, condoned the delay and disposed of the Special Leave Petition without interference, leaving all questions of law open. Pending applications were also disposed of.