Anti-profiteering relief allowed through instalment payment, with interest and penalty proceedings stayed pending further orders

The anti-profiteering challenge concerned interim relief during the pandemic, with the petitioner seeking time to pay the principal profiteered amount in instalments and protection against interest and penalty. The court, following earlier similar orders, directed deposit of the principal profiteered amount and the GST component already identified in the impugned order in six equated monthly instalments commencing on 30 September 2020. It also stayed the interest component and the penalty proceedings until further orders, thereby granting limited interim protection while preserving the substantive dispute for later consideration.

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Issues: Whether the petitioner should be permitted to deposit the principal profiteered amount in equated monthly instalments; and whether the interest component and penalty proceedings should be stayed pending further consideration.

Analysis: The petition challenged the anti-profiteering order and sought interim protection in light of the pandemic. The Court, following earlier orders in similar matters, directed deposit of the principal profiteered amount and the GST component already identified in the impugned order in six equated monthly instalments commencing on 30 September 2020. The Court also granted interim protection by staying the interest directed to be paid and the penalty proceedings till further orders.

Conclusion: The petitioner was granted limited interim relief by way of instalment payment of the principal amount, while the interest and penalty aspects were kept in abeyance.

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