2020 (1) TMI 1517

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..... ion 171 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- No such Rules have been formulated thus far. The determination of the authority thus varies from case to case with relevant factors not being taken into account to effectively and scientifically determine profiteering or otherwise. Interim stay - List on 24.02.2020. Counter by then with an advance copy served on the petitione .....

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..... ndent, quash the same being contrary to Section 171, section 2(63) of the CGST ACt Rules made under Section 171 in relation to Anti Profiteering B(I) WMP No.2231 of 2020 To grant an interim stay of the operation of the impugned order dated 20/11/2019 in case No.58/2019 passed by the 1st respondent. (II) WMP No.2023 of 2020 To grant an interim stay of the operation of the impugned order .....

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..... ofiteering. My attention is drawn to Rule 126 of the Central Goods and Service Tax Rules, 2017 that sets out the power to formulate the methodology and procedure for determining profiteering measures, in the following terms: '126. Power to determine the methodology and procedure The Authority may determine the methodology and procedure for determination as to whether the reduction in .....

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