2021(02)LCX0054

Delhi High Court

INFINITI RETAIL LTD

Versus

UNION OF INDIA AND ORS.

W.P.(C) 1357/2021 decided on 11/02/2021

IN THE HIGH COURT OF DELHI AT NEW DELHI

W.P.(C) 1357/2021

INFINITI RETAIL LTD. ..... Petitioner

Through: Mr. Rohan Shah and Mr. Rajat Mittal, Advs.

Versus

UNION OF INDIA AND ORS. ..... Respondents

Through: Mr. Dev P. Bhardwaj and Mr. Jatin Teotia, Advs. for R-1&4.
                       Mr. Zoheb Hossain, Adv. for R-2&3.                                            
     Mr. Harpreet Singh, Adv.                                          

CORAM:
HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW
HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R
11.02.2021

[VIA VIDEO CONFERENCING]

CMs No.3804/2021 & 3805/2021 (both for exemption)

1. Allowed, subject to just exceptions and as per extant rules.

2. The applications are disposed of.

W.P.(C) 1357/2021 & CM No.3803/2021 (for stay)

3. The challenge in this writ petition is to the vires of Section 171 of the Central Goods and Services Act, 2017 and Rules 122, 126 and 133 of the Central Goods and Services Rules, 2017.

4. Other writ petitions entailing similar challenge are listed on 15th February, 2021.

5. Issue notice.

6. Notice is accepted by the counsels for the respondents.

7. Counter affidavit be filed within eight weeks.

8. We first intend to deal with the legal challenge in all the writ petitions and for which the counsel for the respondents no.2&3 states that since counter affidavits have been filed in other writ petitions, no counter affidavit would be required in this writ petition, as far as the challenge to the legal provisions is concerned.

9. The counsel for the petitioner states that the complaint was only qua power banks but the scope of investigation was suo moto expanded to DSLR Cameras as well and now the computation has been done qua DSLR Cameras also. It is contended that the direction for deposit be confined to computation qua power banks only.

10. We have considered the aforesaid contention. However, keeping in view the orders passed by this Court in Philips India Limited vs. Union of India W.P.(C) No. 3737/2020, Samsonite South Asia Pvt Ltd vs. Union of India W.P.(C) No. 4131/2020, Patanjali Ayurved Ltd. Vs. Union of India W.P.(C) No. 4375/2020 and Cilantro Diners Pvt Ltd Vs. Union of India W.P.(C)4824/2020, we are not inclined to grant stay subject only to deposit of the amount computed qua power banks. Subject to the petitioner depositing the entire principal profiteered amount i.e. Rs. 1,91,21,441/- excluding the GST amount already deposited, within four months, in equal monthly instalments, there shall be stay of recovery.

11. CM No.3803/2021 is disposed of.

12. List on 15th February, 2021.

RAJIV SAHAI ENDLAW, J.

SANJEEV NARULA, J.

FEBRUARY 11, 2021

Equivalent .