2020 (10) TMI 671

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....pondents : Mr. Ravi Prakash, CGSC with Mr. Aman Malik for respondent Nos. 2 & 3. ORDER CM Appl.24547/2020 Keeping in view the averments made in the application, the same is allowed and the order dated 18th September, 2020 shall now be reads as under:- "W.P.(C) 6671/2020 GAURAV SHARMA FOOD INDUSTRIES ...... Petitioner Through: Mr. Nikhil Gupta, Advocate with Ms. Rubel Bar....

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....etitioner profiteered Rs. 7,53,854/- (including GST) during the period 15th November, 2017 to 30th June, 2019 as well as the report dated 31st December, 2019 issued by the DGAP/Respondent No. 3. Petitioner also prays for a declaration that Section 171 of CGST Act and Chapter XV of the CGST Rules are arbitrary, discriminatory, and unconstitutional for being in violation of Articles 14, 19(....

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....lready been deposited by the petitioner with the Department. He further prays that due to COVID-19 pandemic, the petitioner be allowed to deposit the aforesaid amount in installments. Issue notice. Mr. Vivek Goyal, learned counsel, accepts notice on behalf of respondent No.1. Mr. Ravi Prakash, learned counsel, accepts notice on behalf of respondent Nos. 2 and 3. ....