CM APPLs. 17900/2020 & 17901/2020

1. Allowed, subject to all just exceptions.

W.P. (C) 4957/2020 & CM APPL. 17899/2020

2. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

3. Present writ petition has been filed challenging the interim order dated 25th June, 2019 as well as order dated 16th June, 2020 passed by the National Anti-Profiteering Authority (hereinafter referred to as "Authority") under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act") whereby it has been held that the petitioner had contravened the provisions of section 171 of CGST Act and thereby had profiteered on the sale of its refrigerator Whirlpool FP313D PROTTON ROY MIRROR. The Authority has directed the petitioner to reduce the price of its Refrigerator and deposit the profiteered amount of Rs. 4,07,451/-within three months from the date of receipt of the order, along with interest calculated at the rate of eighteen per cent from the date of collection of the amount from the recipients till the date of deposit.

4. The petitioner has also prayed for a writ of prohibition against direction of the Authority in the impugned order to expand the scope of the investigation to other impacted products and for setting aside the letters dated 02nd July, 2020 and 23rd July, 2020 issued by the Director General of Anti-Profiteering (hereinafter referred to as "DGAP") in furtherance to the impugned order on the basis of which details and documents for further investigation of „other impacted products have been called for from the petitioner by 12th August, 2020.

5. Petitioner further prays for a declaration that section 171 of the CGST Act and Chapter XV of the CGST Rules (particularly rules 126, 127 and 133) are unconstitutional, ultra vires and violative of articles 14, 19(1)(g), 265 and 300A of the Constitution of India, that the composition of respondent no. 2 under Rule 122 of the CGST Rules is unconstitutional and contrary to the directions of the Supreme Court and that paragraphs no. 1 to 10 of Notification dated 4/10/2019 issued by respondent no. 2 are ultra vires and violative of rule 133(4) of the CGST Rules.

6. Issue notice.

7. Mr. Farman Ali, Mr. Ravi Prakash and Mr. Amit Bansal, learned counsel accept notice on behalf of respondents Nos. 1, 2-3 & 5 respectively.

8. They pray for and are permitted to file their counter affidavits within a period of four weeks.

9. Rejoinder affidavit, if any, be filed before the next date of hearing.

10. Issue notice to respondent No. 4 by all modes including e-mail returnable for 28th September, 2020.

11. Petitioner is directed to deposit Rs. 4,07,451/- with Central and State Consumer Welfare Boards within two months.

12. The interest amount as well as penalty and further investigation with regard to other impacted products as well as the letters dated 02nd July, 2020 and 23rd July, 2020 issued by the DGAP are stayed till further orders.

13. List the matter on 28th September, 2020.

14. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.