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Court notice challenges to CGST Act Section 171 petition. Monthly installments for stay. Counter affidavit due in 6 weeks. The court issued notice to the concerned parties regarding challenges raised in the petition challenging Section 171 of the CGST Act and Rules. The ...
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Provisions expressly mentioned in the judgment/order text.
Court notice challenges to CGST Act Section 171 petition. Monthly installments for stay. Counter affidavit due in 6 weeks.
The court issued notice to the concerned parties regarding challenges raised in the petition challenging Section 171 of the CGST Act and Rules. The petitioner was directed to pay the demanded amount in monthly installments for a stay of recovery, with a specific case management application disposed of. Respondents were ordered to file a counter affidavit within six weeks. Non-compliance would result in the case being listed for the next hearing along with other connected petitions on 4th March, 2021.
Issues Involved: Challenge to Section 171 of CGST Act and Rules in Chapter XV of CGST Rules, validity of order dated 13th March, 2020, report of Directorate General of Anti-Profiteering dated 13th September, 2019, and recovery order dated 9th February, 2021.
Analysis:
1. The petition challenges Section 171 of the Central Goods and Services Act, 2017 (CGST Act) and the Rules in Chapter XV of the Central Goods and Services Rules, 2017 (CGST Rules). Additionally, it contests the order dated 13th March, 2020, the report of the Directorate General of Anti-Profiteering dated 13th September, 2019, and the recovery order dated 9th February, 2021.
2. The court notes that similar challenges to the aforementioned legal provisions are pending consideration before the same court and are scheduled for the next hearing on 4th March, 2021.
3. The court issues notice to the concerned parties regarding the challenges raised in the petition.
4. The respondents' counsel accepts the notice on behalf of the respondents.
5. The court directs that subject to the petitioner paying the entire demanded amount, except the GST amount already deposited, in six equal monthly installments starting from February 2021, there will be a stay of recovery.
6. A specific case management application is disposed of by the court.
7. The court orders the respondents to file a counter affidavit within six weeks, particularly addressing the factual aspects of the case.
8. In case of non-compliance with the payment terms or other requirements, the case will be listed along with other connected petitions for the next hearing on 4th March, 2021.
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