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Case Law Details

Case Name : Patanjali Ayurved Ltd Vs Union Of India & Ors. (Delhi High Court)
Appeal Number : W.P. (C) 4375/2020 & CM APPL. 15751/2020
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
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Patanjali Ayurved Ltd Vs Union Of India & Ors. (Delhi High Court)

High Court initiated the penalty proceeding against Patanjali Ayurved Ltd for allegedly profiteering through sale of its products. Further, due to COVID-19 pandemic high court approves that Patanjali can deposits the amount of penalty in question in the consumer welfare fund in six monthly installments.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

The petition has been heard by way of video conferencing.

Present writ petition has been filed challenging the constitutionality and legality of National Anti-Profiteering Authority as well as Section 171 of the Central Goods and Services Tax Act and Rules 122, 126, 127 and 133 of the Central Goods and Services Tax Rules. Petitioner also challenges the order dated 12th March, 2020 passed by respondent no. 2 in Case No. 16/2020 primarily on the grounds that it is without jurisdiction, contrary to statutory provisions and respondent no. 2 cannot be a complainant as well as an adjudicating authority.

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