The Hon’ble Delhi High Court was pleased to issue notice, and also to direct the Respondents i.e. Anti-profiteering Authority, which has been constituted under Rule 122 of the CGST Rules, 2017, to produce the relevant record, which has been provided to the said flat buyer on 24.09.2019, and also the flat buyer has been directed not to use the information provided by the Anti-profiteering Authority for any purpose other than the purpose of enquiry in relation to anti-profiteering.
We have filed a petition in the matter of M/s. Signature Builders Pvt. Ltd. against the National Profiteering Authority because the Authority has shared the business secrets of the Company with a flat buyer in the most illegal manner, in gross breach of provisions of law, in gross violation of their authority and to ensure that the company would be unable to take steps available in law.
In this petition we have challenged the validity of Rule 126 of the CGST Rules, 2017, under which the Central Government has further sub-delegated the power to determine the procedure and also methodology to the National Anti-profiteering Authority without providing any guidelines on the same on the ground that the same violates well settled principle “Delegatapotestas non potestdelegari” which means no delegated power can be further delegated, and also on the ground that it is against the mandate of parent provision of CGST Act.
Therefore, we have also challenged “Procedure and methodology” issued under Rule 126 of the CGST Rules for being arbitrary, illegal and violative of Article 14 and 19 of the Constitution as the same has been framed by virtue of excessive delegated power and against the principles of law.
The said order is attached herewith.
The case was argued by Advocate Puneet Agrawal, Partner, ALA Legal.