9911796707
TMI Blog2020 (9) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ent:- 1 None for the Applicants. 2. None 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 05.07.2018, 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 on the complaint of the Applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted and his liability for violation of the provisions of Section 171 (1) should not be fixed. After hearing the concerned parties at length this Authority vide its Order No. 10/2018 dated 08.10.2018 = 2018 (10) TMI 510 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 90,778/- as per the provisions of Section 171 (2) of the above Act read with Rule 133 (1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (d) should not be imposed on him. 5. The Respondent vide his submissions dated 26.11.2019 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 there was no provision for imposition of penalty on violation of Section 171 of the CGST Act. Further, he has also stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evealed that the Respondent has not passed on the benefit of reduction in the GST rate from 18% to 12% on the above product w.e.f 15.11.2017 to 28.02.2018 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 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty provisions have been added for violation of the provisions of Section 171 (1) which have come in to force w.e.f. 01.01.2020, by inserting Section 171 (3A). 9. Since no penalty provisions were in existence between the period w.e.f. 15.11.2017 to 31.03.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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