Page 50 - GSTL_27th August 2020_Vol 39_Part 4

National Anti-Profiteering Authority under GST law —
Constitutional validity of Section 171 of CGST Act
The Delhi High Court Bench comprising Hon’ble Mr. Justice Manmohan
and Hon’ble Mr. Justice Sanjeev Narula on 20-7-2020 issued notice in the W.P.
(C) No. 4131 of 2020 filed by Samsonite South Asia Pvt. Ltd. against Union of
India.
In this case petitioner has challenged the constitutional validity of
Section 171 of CGST Act, 2017 and Rules made thereunder on the ground that in
absence of methodology prescribed, entire exercise before National Anti-
Profiteering Authority was violative of natural justice. It was further pleaded
that other petitions filed in this regard are listed for 24th August, 2020. While
issuing notice, High Court allowed petitioner to pay balance amount of profiteer-
ing determined by Authority in instalments till January, 2021 in view of COVID-
19 pandemic. Penalty and interest proceedings were meanwhile stayed.
REPRESENTED BY : Mr. Rohan Shah with Mr. Alok Yadav and
Mr. Srisabari, Advocates, for the Petitioner.
Mr. Amit Bansal, Senior Standing Counsel with
Ms. Vipasha Mishra, Mr. Asheesh Jain, Adarsh
Kumar Gupta, Mr. Zoheb Hossain, Mr. Ravi
Prakash, Mr. Farman Ali, Mr. Aman Malik and
Mr. Mohammad Shahan Ulla, Advocates, for the
Respondent.

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GST LAW TIMES  27th August 2020  50