Delhi High Court - Orders
M/S Tata Play Limited vs Union Of India & Ors on 31 May, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~33
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8705/2022 & CM APPLs.26239-26240/2022
M/S TATA PLAY LIMITED ..... Petitioner
Through: Mr. Bharat Raichandani with
Mr. Deepak Kumar Khokhar and
Ms. Anweshaa Laskar, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Abhishek Saket, Advocate for
R-1/UOI.
Mr. Zoheb Hossain, Advocate with
Mr. Vivek Gurnani and Mr. Aditya
Chhajed, Advocates for R-2-4/ NAA
& DGAP.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 31.05.2022 Present writ petition has been filed challenging the Investigation Report dated 6th August, 2021 issued by the Directorate General of Anti- Profiteering ('DGAP') as well as the notice dated 10th May, 2022 issued by the National Anti-Profiteering Authority ('NAPA'). Petitioner also challenges the legality and validity of Section 171 of the Central Goods and Services Tax Act, 2017 and Rules 122, 126, 127, 128 and 129 of the Central Goods and Tax Services Rules, 2017. Petitioner also seeks a direction to the Respondent No.3 to frame specific methodology to determine allegations of Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:01.06.2022 18:32:00 profiteering in terms of Section 171 of the Act.
Learned Counsel for the Petitioner states that the petitioner has been served with the DGAP Report on 12th May, 2022 and the petitioner has been asked to file a reply within three days.
Since this Court is hearing a batch of petitions challenging the legality and validity of Section 171 of the Central Goods and Services Tax Act, 2017 and the Rules mentioned hereinabove, issue notice. Mr. Abhishek Saket, Advocate accepts notice on behalf of the Union of India.
Issue notice to the remaining un-served respondents by all modes, including dasti.
List on 12th July, 2022 along with W.P.(C) 7781/2022. Though, it is made clear that there is no stay of the proceeding, yet the time for filing the reply before NAPA is extended by a period of two weeks from today.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J MAY 31, 2022 AS Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:01.06.2022 18:32:00