Anti-profiteering: HC stays recovery of interest & penalty from NY Cinemas LLP

NY Cinemas LLP Vs Union of India & Ors (Delhi High Court) Present writ petition has been filed challenging the order dated 6th July, 2022 passed by respondent No.2 and the notices dated 25th July, 2022, 17th August, 2022 & 26th August, 2022 issued by respondent No. 3. Petitioner also seeks to challenge Section 171 of the CGST Act, Rules under Chapter XV of the CGST Rules particularly Rules 126, 127 and 133 as null and void and hold them to be unconstitutional being violative of Articles 14 and 19 (1) (g) of the Constitution of India; Rule 129 of the CGST Rules, as null and void for bei...