2021 (3) TMI 532 - HC - GST

Profiteering - washing machine - contention is that information/data has been sought qua all goods manufactured and sold by the petitioner although they are not the subject-matter of the notice dated 03.02.2020 - HELD THAT - Since the impugned communication does not disclose the basis for seeking such information, we are inclined, for the moment, to direct respondent no.3 not to insist on information/data with regard to goods other than the washing machine. List the matter on 28.04.2021.

Summary

Issues:
Challenge to communication dated 15.02.2021 issued by Assistant Commissioner with approval of Director General of Anti-Profiteering (DGAP) regarding seeking information on goods other than the subject matter of the notice dated 03.02.2020.

Analysis:
In the writ petition, the petitioner challenges a communication issued by the Assistant Commissioner with the approval of the Director General of Anti-Profiteering (DGAP) on 15.02.2021. The petitioner contends that the communication seeks information on goods beyond the scope of the notice dated 03.02.2020, specifically focusing on a washing machine. The petitioner argues that data has been requested for all goods manufactured and sold by them, which are not related to the subject matter of the initial notice. The Court questions the basis for seeking information on goods other than the washing machine, the complained-goods, from the petitioner. Respondent's counsel is directed to provide clarification on this matter. As the communication lacks disclosure on the rationale for seeking such information, the Court directs the Assistant Commissioner not to insist on data regarding goods other than the washing machine at present. The respondent is given three weeks to file a counter-affidavit, with a provision for the petitioner to file a rejoinder thereafter. Further steps are to be taken, including issuing notice to the Union of India, and the matter is listed for the next hearing on 28.04.2021.