C.M.No.33394/2019 (Exemption)
1. Allowed, subject to just exceptions.
W.P.(C) 8078/2019 & C.M.No.33393/2019 (Stay)
2. Notice. Learned counsel for the Respondent accepts notice.
3. By the impugned order of the National Anti-Profiteering Authority (‘NAA’), the Petitioner has been asked to pay ₹ 6,06,752/-. The case of the Petitioner is that it is a mere distributor of the products of M/s Patanjali Ayurveda Limited (hereafter ‘PAL’) and it is PAL which has increased its base price over which Petitioner has no control.
4. The Court is of the view that the Petitioner has made out a prima facie case for grant of interim relief. Subject to the Petitioner paying ₹ 3 lacs i.e. ₹ 1.5 lakhs to the CGST fund and ₹ 1.5 lakhs to SGST fund within four weeks on or before 31st August, 2019, the impugned order shall remain stayed.
5. The penalty proceedings may go on but the outcome thereof will be subject to the result of this petition.
6. List before the Joint Registrar on 17th September, 2019for completion of pleadings.
7. List before the Court on 3rd February, 2020.