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Abbott Healthcare Private Limited and Others V/S Union of India and Others


Company & Directors' Information:- ABBOTT HEALTHCARE PRIVATE LIMITED [Active] CIN = U24200MH1997PTC104834

Company & Directors' Information:- ABBOTT INDIA LIMITED [Active] CIN = L24239MH1944PLC007330

Company & Directors' Information:- R G S HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110PB2004PTC047381

Company & Directors' Information:- R G S HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110CH2004PTC027689

Company & Directors' Information:- P. H. HEALTHCARE PRIVATE LIMITED [Active] CIN = U33110MH2010PTC208651

Company & Directors' Information:- B G P HEALTHCARE PRIVATE LIMITED [Active] CIN = U24232GJ2007PTC050417

Company & Directors' Information:- D R HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110GJ2006PTC048008

Company & Directors' Information:- M J HEALTHCARE PRIVATE LIMITED [Active] CIN = U93090PN2008PTC132455

Company & Directors' Information:- S J HEALTHCARE PRIVATE LIMITED [Active] CIN = U85190MH2005PTC153435

Company & Directors' Information:- G J HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110PB1998PTC021049

Company & Directors' Information:- I M HEALTHCARE PRIVATE LIMITED [Active] CIN = U24232CH2010PTC032454

Company & Directors' Information:- K G HEALTHCARE LIMITED [Active] CIN = U85110TZ1995PLC006402

Company & Directors' Information:- C S HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110GJ2012PTC070018

Company & Directors' Information:- M M HEALTHCARE LIMITED [Active] CIN = U74899DL1988PLC034339

Company & Directors' Information:- A L B HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U85110UP2002PTC026786

Company & Directors' Information:- S B M HEALTHCARE (INDIA) PRIVATE LIMITED [Active] CIN = U33112DL2005PTC140703

Company & Directors' Information:- S A HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U85100OR2014PTC018365

Company & Directors' Information:- AND HEALTHCARE LIMITED [Active] CIN = U51909PB2017PLC046446

Company & Directors' Information:- D. S. HEALTHCARE PRIVATE LIMITED [Active] CIN = U24232WB2007PTC115617

Company & Directors' Information:- B N HEALTHCARE PRIVATE LIMITED [Active] CIN = U15412AS2000PTC006258

Company & Directors' Information:- P AND B HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U24230GJ2013PTC075056

Company & Directors' Information:- M M D HEALTHCARE LIMITED [Active] CIN = U65921CH1996PLC017595

Company & Directors' Information:- A AND R HEALTHCARE PRIVATE LIMITED [Active] CIN = U24239DL1999PTC102404

Company & Directors' Information:- K. N. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85320RJ2018PTC061003

Company & Directors' Information:- R F B HEALTHCARE PRIVATE LIMITED [Active] CIN = U85190DL2021PTC384643

Company & Directors' Information:- M S HEALTHCARE PRIVATE LIMITED [Active] CIN = U24239MH2001PTC130893

Company & Directors' Information:- G A S HEALTHCARE PRIVATE LIMITED [Active] CIN = U74999BR2018PTC038700

Company & Directors' Information:- L. J. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85100HR2019PTC078493

Company & Directors' Information:- J. R. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85191UP2013PTC054982

Company & Directors' Information:- M A P H HEALTHCARE PRIVATE LIMITED [Under Process of Striking Off] CIN = U85100WB2010PTC144870

Company & Directors' Information:- N. C. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85191DL2007PTC164437

Company & Directors' Information:- N Y HEALTHCARE PRIVATE LIMITED [Active] CIN = U24230GJ2010PTC063348

Company & Directors' Information:- H 4 HEALTHCARE PRIVATE LIMITED [Active] CIN = U15100MH2021PTC353283

Company & Directors' Information:- D. B. HEALTHCARE PRIVATE LIMITED [Active] CIN = U33205MH2014PTC253439

Company & Directors' Information:- K S V HEALTHCARE PRIVATE LIMITED [Active] CIN = U85195HR2011PTC043767

Company & Directors' Information:- N M HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110MH2000PTC125392

Company & Directors' Information:- T K HEALTHCARE (INDIA ) PRIVATE LIMITED [Strike Off] CIN = U85190MH2003PTC139346

Company & Directors' Information:- A R HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110CH2013PTC034820

Company & Directors' Information:- I P HEALTHCARE PRIVATE LIMITED [Active] CIN = U24239DL2003PTC121211

Company & Directors' Information:- A 2 Z HEALTHCARE PRIVATE LIMITED [Active] CIN = U85100DL2010PTC208860

Company & Directors' Information:- K. D. HEALTHCARE INDIA PRIVATE LIMITED [Strike Off] CIN = U85100DL2015PTC281658

Company & Directors' Information:- A P HEALTHCARE PRIVATE LIMITED [Active] CIN = U24230MH1999PTC122520

Company & Directors' Information:- K Y O S HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U51397HP2010PTC031280

Company & Directors' Information:- Z F HEALTHCARE PVT. LTD. [Active] CIN = U29295MH2006PTC164255

Company & Directors' Information:- K. B. B. K. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110RJ2013PTC041465

Company & Directors' Information:- T.H.E. HEALTHCARE COMPANY PRIVATE LIMITED [Strike Off] CIN = U33111MH2012PTC229451

Company & Directors' Information:- J S B HEALTHCARE PRIVATE LIMITED [Active] CIN = U74120MH2013PTC248848

Company & Directors' Information:- J S D HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U74120UP2011PTC046578

Company & Directors' Information:- S V T HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U85100TZ2009PTC015287

Company & Directors' Information:- A N S HEALTHCARE PRIVATE LIMITED [Active] CIN = U85100HP2011PTC031745

Company & Directors' Information:- J M HEALTHCARE PRIVATE LIMITED [Active] CIN = U24230CH2007PTC030943

Company & Directors' Information:- P R HEALTHCARE PRIVATE LIMITED. [Strike Off] CIN = U24231DL2003PTC120123

Company & Directors' Information:- R S M HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U24232DL2005PTC136255

Company & Directors' Information:- M H HEALTHCARE PRIVATE LIMITED [Active] CIN = U74999DL2016PTC289311

Company & Directors' Information:- N T HEALTHCARE PRIVATE LIMITED [Active] CIN = U85100DL2012PTC241304

Company & Directors' Information:- R A HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U85190DL2009PTC188221

Company & Directors' Information:- G & G HEALTHCARE PRIVATE LIMITED [Active] CIN = U51397HR2015PTC057293

Company & Directors' Information:- P D HEALTHCARE PRIVATE LIMITED [Active] CIN = U24230GJ2004PTC045131

Company & Directors' Information:- L. V. G. HEALTHCARE PRIVATE LIMITED [Active] CIN = U24233GJ2006PTC047749

Company & Directors' Information:- S H G HEALTHCARE PVT LTD [Strike Off] CIN = U85110WB1989PTC047231

    W.P. (C) 4213/2019

    Decided On, 24 April 2019

    At, High Court of Delhi

    By, THE HONORABLE JUSTICE: DR. S. MURALIDHAR AND THE HONORABLE JUSTICE: I.S. MEHTA

    For Petitioner: Mukul Rohatagi, Senior Advocate, Rohan Shadi, Vanita Bhargava and Shweta Kabra, Advocates And For Respondents: Akash Mohan, Advocate, Amit Bansal, Senior Standing Counsel and Aman Rewaria, Advocate



Judgment Text


CM APPL. 18876/2019 (Exemption)

1. Allowed, subject to all just exceptions.

W.P. (C) 4213/2019 & CM APPL. 18875/2019 (Stay)

2. Notice. Mr. Akash Mohan, Advocate, for Respondent No. 1 and Mr. Amit Bansal, Sr. Standing Counsel, for Respondent Nos. 2 & 3 accepts notice.

3. At the oral request of Mr. Mukul Rohatagi, learned Senior counsel for the Petitioners, Mr. R.K. Gupta, the Complainant before the National Anti-Profiteering Authority ('NAPA') is impleaded as Respondent No. 4. The amended memo of parties be filed within a week. Notice is issued to Respondent No. 4 as well.

4. The present petition by Abbott Healthcare Pvt. Ltd. (Petitioner No. 1) and its Director Mr. Susheel Umesh (Petitioner No. 2) challenges an order dated 5th March 2019 passed by the NAPA in Case No. 15 of 2019 which was registered on a complaint dated 22nd January 2018 preferred by Respondent No. 4 Mr. R.K. Gupta. The complaint was regarding the maximum retail price of one of the products manufactured by Petitioner No. 1 viz., 'Melaglow Rich'. The complaint was that the benefit of the variation in the GST rates after 1st July 2017 was not being passed on to the consumer.

5. By the impugned order dated 5th March 2019 the NAPA held that the Petitioner No. 1 acted in contravention to the provisions of the Central GST by issuing incorrect invoices thereby committing an offence under Section 122(1)(i) of the Central Goods and Services Tax Act, 2017 ('CGST Act) and would, therefore, also be liable for penalty under the said provision read with Rule 133(3)(d) of the CGST Rules, 2017.

6. The challenge to the impugned order is on various grounds. The Petitioners also question the constitutional validity of Section 171 of the CGST Act and Chapter 15 of the CGST Rules and in particular Rule 126, 127 and 133.

7. A further ground urged is that on the basis of the impugned order, the NAPA has proposed to investigate the pricing of all of the products of the Petitioner No. 1 not limited to the single product for which the complaint was made. It is contended that this was beyond the powers of the NAPA under rules 128, 129 and 133 of the CGST Rules.

8. The Court at this stage would like to note that there are other petitions pending in this court which have raised a similar challenge of the constitutional validity of the above provisions apart from challenging the orders of the NAPA. These include WP (C) 378 of 2019 (Hindustan Unilever Ltd. v. Union of India) and WP (C) 2347 of 2019 (Jubilant Foodworks Ltd. v. Union of India).

9. As far as the impugned order is concerned, Mr. Rohatagi points out that the Petitioners have before the NAPA undertaken to pay the demanded amount of Rs. 9659716.26 along with the applicable interest as per the CGST Act within 10 days of the impugned order. Mr. Rohatagi explains that this was offered on the basis that there would be no further investigation by the NAPA and no further penalty. Mr. Rohatagi states that without prejudice to the rights of the contentions of the Petitioners the above undertaking would be abided by and the payment of the aforementioned sum would be made within 10 days from today the Central Consumer Welfare Fund subject to further orders of this Court. The said sta

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tement is placed on record. 10. In that view of the matter, it is directed that there shall be a stay of further proceedings against the Petitioners pursuant to the impugned order dated 5th March 2019. 11. Replies be filed within 6 weeks. Rejoinder thereto, if any, be filed before the next date. 12. List on 22nd August 2019.
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