J.K. HELENE CURTIS LTD. v. UNION OF INDIA & ORS.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice

J.K. HELENE CURTIS LTD.

UNION OF INDIA & ORS.

W.P.(C) 1593/2021 dated 12.02.2021

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 171

Rule Number : Rule 122, 126, 127 & 133

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : Interim

Recovery of Profiteered Amount – The petitioner challenged certain provisions of the Act and Rules. – The petitioner argued that the provisions in question were unconstitutional. – The respondent’s counsels accepted the notice and – stated that counter-affidavits on legal issues had been filed in similar cases. – The court granted an interim stay on the recovery of the profiteered amount, – provided the petitioner deposits the principal amount in installments. – Further proceedings were scheduled for a later date. Ref. 1. Section 171 and 133 of the CGST Act, 2017 , Rule 122, 126, 127 and 133 of the CGST Rules, 2017 Phillips India Limited vs. Union of India, Samsonite South Asia Pvt Ltd vs. Union of India, Patanjali Ayurved Ltd. Vs. Union of India, Cilantro Diners Pvt Ltd Vs. Union of India, Tata Starbucks Private Limited vs. Union of India, Le Reve vs. Union of India & Ors., Neeva Foods Pvt. Ltd. vs. Union of India & Ors.

Represented by:

Counsel for the Petitioner: V. Lakshmikumaran, Advocate with Charanya Lakshmikumaran, Karan Sachdev & Avisha Khatri, Advocates.

J.K. HELENE CURTIS LTD. v. UNION OF INDIA & ORS.

J.K. HELENE CURTIS LTD. v. UNION OF INDIA & ORS.

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