High Court grants exemption, issues notices, stays operation on profiteering investigation, and directs counter affidavit filing.

The High Court allowed the exemption application subject to all just exceptions and disposed of the application accordingly. The Court accepted the list of dates in the application and granted permission. In a separate matter, the Court issued notice to the respondent, stayed the operation of directions related to an investigation on profiteering and penalty imposition under the CGST Act, and clarified that the respondents could conduct an independent inquiry if justified. The deposit made by the petitioner was subject to further orders in the writ petition. The Court issued notice in another case, directing the respondent to file a counter affidavit within eight weeks.

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Issues:
1. Exemption application
2. List of dates in application
3. Stay application regarding investigation on profiteering and penalty imposition

Exemption Application:
The High Court allowed the exemption application subject to all just exceptions. The application was disposed of accordingly.

List of Dates in Application:
The Court took the list of dates on record, and the application was allowed.

Stay Application on Investigation and Penalty Imposition:
The Court issued notice to the respondent, accepting it on behalf of respondent No.2. The respondent was directed to file a reply within eight weeks, and a rejoinder before the next hearing date. The Court stayed the operation of the directions in the impugned order related to investigation on profiteering and penalty imposition under Section 171 (3A) of the CGST Act, 2017. The Court clarified that it did not restrain the respondents from conducting an independent inquiry if justified, separate from the directions in the impugned order. The deposit made by the petitioner as per the impugned order would be subject to further orders in the writ petition.

W.P.(C) 1171/2020:
The Court issued notice to the respondent, accepted by the respondent's counsel. The respondent was directed to file a counter affidavit within eight weeks, with a rejoinder before the next hearing. The case was listed for the next hearing on a specified date.

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