9911796707
TMI Blog2020 (8) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... AL MEMBER Present:- 1. None for the Applicants. 2. Ms. Alka Gupta. CA for the Respondent. ORDER 1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 28.11.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the DGAP should not be accepted and his liability for violation of the provisions of Section 171 (1) should not be fixed. After hearing both the parties at length this Authority vide its Order No. 12/2019 dated 27.02.2019 = 2019 (3) TMI 369 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 57.76,610 {1,48,60,874-9084264 (already passed on)} as per the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy the penalty mentioned in Section 122 (1) read with Rule 133 (3) (d) should not be imposed on him 5. The Respondent vide his submissions dated 04.04.2019 has stated that the penal provisions under Section 122 of the Act read with Rule 133 (3) (d) of the CGST Rules, 2017 should not be invoked and penalty should not be imposed on him as he had accepted and paid the amount which had been determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 01.07.2017 to 31.08.2018 and hence, the Respondent has violated the provisions of Section 171 (1) of the CGST Act, 2017, 7. It is also revealed from the perusal of the CGST Act and the Rules framed under it that no penalty had been prescribed for violation of the provisions of Section 171 (1) of the above Act, therefore, the Respondent was issued show cause notice to state why penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2020, by inserting Section 171 (3A). 9. Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.08.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. Accordingly, the notice dated 11.03.2019 issued to the Respondent for imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
