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TMI Blog2020 (11) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... SH. AMAND SHAH, TECHNICAL MEMBER Present: 1. Sh. Bhupender Goyal, Assistant Director (Costs), for the Applicant 2. Sh. Satpal Singh, and Sh. Kamaljit Singh Sarna, Directors 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show cause why the Report furnished by 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. 21/2019 dated 28.03.2019 = 2019 (3) TMI 1470 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 38,29,753/- as per the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent 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 determined by this Authority. He inter-alia had also made a number of submissions for non-imposition of penalty. The ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 should not be imposed on him for violation of the above provisions as per Section 122 (1) (i) of the above A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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the notice dated 01.04.2019 issued to the Respondent for imposition of penalty under Section 122 (1) (i) is hereby withdrawn and the present penalty proceedings launched against him are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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