Quashing of NAPA’s order by Delhi HC for being arithmetically wrong, matter remanded back to NAPA

A division bench of Hon’ble Delhi High Court vide order dated 22.10.2020 has quashed the order passed by the National Anti-Profiteering Authority (NAPA) in the matter of Shree Sai Kripa Marketing v. UOI W.P.(C) No. 8161 of 2020 for being arithmetically wrong.

The NAPA in the impugned order had held that the Petitioner had profiteered Rs.38,64,891/- during the period 15th November, 2017 to 31st March, 2019. The facts which were presented before the Court were that the Director General of Anti-profiteering (DGAP) calculated the profiteered amount twice, both in the hands of the Principal Company as well as in the hands of the Petitioner.

The Hon’ble High Court after setting aside the order, remanded the matter back to the NAPA for fresh adjudication in accordance with law.


Read the order here: Order dated 22.10.2020

Yuvraj is an advocate and has completed his B.A. LL.B(Hons) from RGNUL-Punjab. He is a practicing advocate and has been involved in matters pertaining to GST and other indirect taxes as well as Direct Tax. He is active in Writ Courts and has involvement in a few landmark judgments like Pitambra Books Pvt. Ltd. V. Union of India (W.P.C. No. 627 of 2020), and represented Sales Tax Bar Association (Delhi) to resolve GST issues and glitches.