On Monday, the High Court of Delhi upheld the validity of legal provisions pertaining to the National Anti-Profiteering Authority (NAA).The verdict was given by a bench of Acting Chief Justice Manmohan & Justice Dinesh Kumar Sharma on a batch of cases comprising over 100 petitions by several entities, including Philips India, Reckitt Benckiser, Gillette India & Procter & Gamble Home Products etc.The Court said, "We have upheld the constitutional validity of section 171 (of CGST Act) as well as rules 122, 124, 126, 127, 129, 133 & 134 of the (CGST) rules of 2017".The Court said that section 171 mandates that a tax foregone has to be passed on as a commensurate reduction in price & it is a consumer welfare measure introduced in public interest.The rules in question pertain to the establishment & functioning of the Anti-Profiteering Authority.While pronouncing the order, the court further it was possible that there may be cases of arbitrary exercise of power under the anti-profiteering mechanism but the remedy for the same is to set aside the order of merits & not striking down the provision itself which invests such power in the authority.A detailed copy of the order is awaited.Delhi's Former Deputy CM Manish Sisodia has moved to court seeking regular bail in the Delhi Excise policy money laundering case.He has also sought custody parole for two days to meet his wife every week.Special Judge M. K Nagpal at Rouse Avenue Court on Saturday issued notice to the Enforcement Directorate (ED) on the application for February 2, 2024.
While issuing notice, the court noted that the first application is for seeking his regular bail (second bail application), and the second is for seeking custody parole to meet his ailing wife for two days on a weekly basis.Similar applications have also been filed in CBI cases.\Advocate Mohd. Irshad and Rajat Jain appeared for Manish Sisodia. Sisodia was arrested and charge-sheeted in Delhi Excise policy cases of ED and CBI.Former Deputy CM Manish Sisodia is in custody in connection with his alleged role in the Delhi Liquor scam. The Supreme Court of India dismissed the bail petition of Sisodia on October 30. His earlier bail applications were rejected by the High Court as well as the trial court on May 30 last year.
He was granted custody parole to meet his ailing wife on Diwali on November 10, 2023.
TAGS: Delhi High Court National Anti-Profiteering Authority CGST Act constitutional validity