Nestle India Ltd. & Anr. vs. Union Of India & Ors.
(Delhi High Court, Delhi)

Case Law
Petitioner / Applicant
Nestle India Ltd. & Anr.
Union Of India & Ors.
Delhi High Court
Jan 27, 2020
Order No.
W.P.(C) 969/2020 And CM Appl. 3083/2020
TR Citation
2020 (1) TR 1421
Related HSN Chapter/s
Related HSN Code



C.M.No.3084/2020 (Exemption)

1. Allowed, subject to all just exceptions.

W.P.(C) 969/2020 and CM Appl. 3083/2020

2. Notice. Mr. Rohan Anand and Mr. Ravi Prakash, Advocates accept notice on behalf of Respondent No.1, and Respondent Nos. 2 and 3 respectively.

3. Reply be filed within four weeks and rejoinder, if any, be filed before the next date of hearing.

4. There are three main submissions made by the Petitioners at this stage: first, that the impugned order of the National Anti-Profiteering Authority (“NAPA‟), Respondent No. 2 herein, was passed not pursuant to any written complaint, as is mandated by law, but by the NAPA suo moto assuming jurisdiction. It is submitted that there is no provision under the Central Goods and Services Tax Act, 2017, and the Rules made thereunder, that enables the NAPA to do so.

5. Second, that at the time when the matter was heard and orders reserved, the NAPA was comprised of four members; however, the order was pronounced with only three of the four members signing it.

6. Third, that the time taken for the impugned order to be passed was well beyond the mandatory three months from the date of receipt of the report of investigation.

7. It is further pointed out that out of the sum of ₹ 89,73,16,384/- that has been asked to be deposited by Petitioner No. 1 by the impugned order dated 10th December, 2019 of the NAPA, the Petitioners have already deposited ₹ 16,58,32,723/-.

8. The Court is of the view that the Petitioners have made out a prima facie case for the grant of an interim relief as prayed for and that the balance of convenience in granting interim relief is also in the favour of the Petitioners.

9. Accordingly, till the next date of hearing, there shall be a stay on the impugned order dated 10th December, 2019 of the NAPA in Case No. 70/2019. All further proceedings pursuant to the impugned order are also stayed.

10. List before Roster Bench on 20th May, 2020.

11. Order dasti.

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