2021 (1) TMI 1093

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....ING] CM APPL. 2678/2021 (Exemption) 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 2677/2021 (ad-interim ex parte relief) in W.P.(C) 990/2021 3. By way of this petition, inter-alia, challenge is made to Section 171 of the CGST Act, 2017 ('the Act') and other provisions under Chapter XV of the Act on the ground that the same are ultra vires Article 246A of the Constitution of India, 1950 and are also violative of other articles of the Constitution of India. Further, it is contended that the very composition of the Respondent No. 2/National Anti-Profiteering Authority under Rule 122 of the CGST Rules, 2017 ('the Rules') is unconstitutional and unsustainable in the absence of a judicial member ....

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....ained Respondent No.3 from carrying out further investigation with regard to the other products of the Petitioner therein. He submits that case of the present Petitioner is on a better footing as in the impugned order, after accepting the contentions of the Petitioner with regards to non-consideration of various submissions and factual errors which were apparent in the report of the Respondent No. 3, it was held that the present case requires further investigation as per Rule 133 (4) of the Rules. In these circumstances, Respondent No.3 has been directed to re-investigate various issues and furnish a report under Rule 129(6) of the Rules. However, despite ordering re-investigation of allegations of profiteering by the Petitioner in respect ....