2021 (1) TMI 1094

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..... nd Mr. Ravi Prakash, learned counsel for respondents No. 2 and 3 accept notice. Counter affidavits be filed within a period of two weeks. Rejoinder, if any, be filed before the next date of hearing. List along with other batch petitions on 15th February, 2021. - W.P.(C) 997/2021 - - - Dated:- 27-1-2021 - HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW AND HON'BLE MR. JUSTICE SANJEEV NARULA .....

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..... s/homebuyers, thereby holding Petitioner No.1 to have illegally profiteered an amount of ₹ 1,27,84,694/- (inclusive of GST @ 12% on base profiteered amount of ₹ 1,14,14,905/-). Petitioners also lay challenge to Section 171 of the CGST Act and Chapter XV of the CGST Rules (more particularly, Rules 126, 127 133 of the CGST Rules) as being unconstitutional and violative of Articles 14 .....

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..... s also, who have not questioned the benefit passed on to them. Mr. Narasimhan argues that the Respondent No. 3 cannot suo motu assume jurisdiction with regard to other customers of the Petitioner, and the impugned directions are contrary to the powers of the authority. He submits that that these directions are beyond the purview of Rule 133 of the GST Rules. Mr. Ravi Prakash, learned counsel for r .....

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