2019 (5) TMI 563

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....han, Advocate for R1. Mr.Amit Bansal, Sr.Standing Counsel with Mr.Aman Rewaria, Advocate for R2 & R3. C O R D E R CM APPL.18876/2019 (Exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 4213/2019 & CM APPL.18875/2019 (Stay) 2. Notice. Mr. Akash Mohan, Advocate, for Respondent No.1 and Mr. Amit Bansal, Sr. Standing Counsel, for Respondent Nos.2 & 3 accepts notice.   3. At ....

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....in the GST rates after 1st July 2017 was not being passed on to the consumer. 5. By the impugned order dated 5th March 2019 the NAPA held that the Petitioner No.1 acted in contravention to the provisions of the Central GST by issuing incorrect invoices thereby committing an offence under Section 122(1)(i) of the Central Goods and Services Tax Act, 2017 ('CGST Act) and would, therefore, also be li....

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....of the constitutional validity of the above provisions apart from challenging the orders of the NAPA. These include WP (C) 378 of 2019 (Hindustan Unilever Ltd. v. Union of India) and WP (C) 2347 of 2019 (Jubilant Foodworks Ltd. v. Union of India). 9. As far as the impugned order is concerned, Mr. Rohatagi points out that the Petitioners have before the NAPA undertaken to pay the demanded amount o....