Page 48 - GSTL_21st May 2020_Vol 36_Part 3

Anti-profiteering — Fishing enquiring — Scope of
investigations by DGAP — Vires of Section 171 of
CGST Act, 2017 and Rule 133(5) of CGST Rules, 2017
— Delhi HC stays wild notice for information
The Delhi High Court Bench comprising Hon’ble Mr. Justice S. Murali-
dhar and Hon’ble Mr. Justice Talwant Singh on 19-7-2019 issued notice in the
W.P. (C) No. 7743 of 2019 and CM Appl. Nos. 32130 & 32129 of 2019 filed by
Reckitt Benckiser India Private Limited against Union of India.
In this case, petitioner, in addition to challenging vires of Section 171 of
CGST Act and Rules made thereunder, pleaded that DGAP cannot initiate inves-
tigations in respect of all products manufactured by petitioner when National
Anti-Profiteering Authority (NAPA) directed investigations only in respect of
one specified product. There being prima facie merit in pleading, High Court
stayed operation of impugned notice of DGAP seeking information in respect of
all products but directed that investigation in respect of specific product ordered
by NAPA shall continue.
REPRESENTED BY : Mr. P. Chidambaram, Senior Advocate with Mr. R.
Jawahar Lal and Mr. Shyamal Anand, Advocates, for
the Petitioner.
Mr. Asheesh Jain, CGSC, Mr. Harpreet Singh,
Senior Standing Counsel and Mr. Vinay Mathew
Joseph, Advocate, for the Respondent.

_______

GST LAW TIMES  21st May 2020  48