Anti-profiteering challenge under GST protected by interim stay of recovery subject to instalment deposits and compliance.

The petitions challenged the anti-profiteering framework under Section 171 of the CGST Act and Chapter XV of the CGST Rules, seeking interim protection pending final hearing. The Court issued notice, recorded acceptance of notice by the respondents, and granted interim protection on compliance with a deposit schedule. It directed deposit of the demanded amount, after reducing GST already paid, in instalments and ordered stay of recovery while the petitions remained pending for further hearing.

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Issues: Whether the challenge to Section 171 of the Central Goods and Services Tax Act, 2017 and Chapter XV of the Central Goods and Services Tax Rules, 2017 warranted interim protection, and whether recovery should remain stayed pending further hearing.

Analysis: The petitions raised a legal challenge to the anti-profiteering provisions under the CGST framework. Notice was issued, and the respondents accepted notice. The Court granted interim protection by directing deposit of the demanded amount, less GST paid, in instalments and ordered stay of recovery upon compliance.

Outcome: Interim stay of recovery was granted subject to compliance with the stipulated deposit schedule, and the petitions were kept pending for further hearing.

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