Case Law Details

Case Name : Tata Starbucks Private Limited Vs Union of India (Delhi High Court)
Appeal Number : W.P.(C) 1366/2021
Date of Judgement/Order : 11/02/2021
Related Assessment Year :
Courts : All High Courts (6447) Delhi High Court (1677)

Tata Starbucks Private Limited Vs Union of India (Delhi High Court)

Subject to the petitioner depositing the entire principal profiteered amount i.e. Rs. 1,04,70,664/- as levied excluding the GST amount already deposited, within four months, in equal monthly instalments, there shall be a stay, as far as the direction for payment is concerned.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. Allowed, subject to just exceptions and as per extant rules.

2. The application is disposed of.

W.P.(C) No.1366/2021 & CM No.3820/2021 (for interim relief)

3. The challenge in this writ petition is to the vires of Section 171 of the Central Goods and Services Act, 2017 and Rules 122, 126 and 133 of the Central Goods and Services Rules, 2017.

4. Other writ petitions entailing similar challenge are listed on 15th February, 2021.

5. Issue notice.

6. Notice is accepted by the counsels for the respondents.

7. We have heard the counsel for the petitioner and the counsel for the respondents on the interim relief.

8. Keeping in view the orders passed by this Court in Philips India Limited vs. Union of India P.(C) No. 3737/2020, Samsonite South Asia Pvt Ltd vs. Union of India W.P.(C) No. 4131/2020, Patanjali Ayurved Ltd. Vs. Union of India W.P.(C) No. 4375/2020 and Cilantro Diners Pvt Ltd Vs. Union of India W.P.(C)4824/2020, subject to the petitioner depositing the entire principal profiteered amount i.e. Rs. 1,04,70,664/- as levied excluding the GST amount already deposited, within four months, in equal monthly instalments, there shall be a stay, as far as the direction for payment is concerned.

9. As far as the direction in the impugned order, for reduction of prices is concerned, it is deemed appropriate that the respondents file a reply to the application for interim relief. A separate date for hearing of CM No.3820/2021 qua the said direction, be sought on 15th February, 2021; till then, there shall be stay of the said direction.

10. List on 15th February, 2021.

Download Judgment/Order

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

March 2021
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031