2020 (10) TMI 573

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....te.   Respondents Through: Mr. Aakash Meena, Advocate for R-1. Mr. Ravi Prakash, Advocate with Mr. Farman Ali and Mr. Mohammad Shahan Ulla, Advocates for R-2 & 3. Mr. Amit Bansal, Sr. Standing Counsel for R-4 with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advocates.   O R D E R   C.M.No.25518/2020 Exemption allowed, subject to all just exceptions. Accordingly, the appl....

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....3 of the CGST Rules are unconstitutional, ultra vires and violative of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India as well as a declaration that constitution of NAPA under Rule 122 of CGST Rules is unconstitutional and contrary to the directions of the Supreme Court. Learned counsel for the petitioner states that the total alleged profiteered demand as per the findings of t....

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....s passed by this Court in Phillips India Limited Vs. Union of India & Ors. [W.P.(C) No.3737/2020] as well as M/s Samsonite South Asia Pvt. Ltd. Vs. Union of India & Ors. [W.P.(C)No.4131/2020] and M/s Patanjali Ayurved Ltd. Vs. Union of India & Ors. [W.P.(C) No.4375/2020], this Court directs the petitioner to deposit the principal profiteered amount i.e. Rs. 25,53,454/- (Rs. 30,13,058/- minus Rs. 4....