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TMI Blog2021 (1) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the provisions of Section 171 (1) of the CGST Act, 2017. 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 Act as he had apparently issued incorrect or false invoices while charging excess consideration and GST from the buyers. However, from the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies of HP 678 LOS24AA Combo, Pack Ink Advantage Cartridges (Black Tricolors) BOOUHG8BFI , (hereinafter referred to as the products ), as per the provisions of Section 171 (1) of the CGST Act, 2017. Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of GST rate reduction to his recipients amounting to ₹ 10,79,813.28/-, pertaining to the period w.e.f. ' and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authority after careful consideration of the Report dated 19.09.2018 had issued notice dated 03.10.2018 to the Respondent to show cause why the Report furnished by the DGAP should not be accepted and his liability for v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent and all the material placed before us and it has been revealed that the Respondent has not passed on the benefit of reduction in GST rate from 28% to 18% on the above products w.e.f. 15.11.2017 to 31.07.2018 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 should not be imposed on him for violation of the above provisions as per Section 122 (1) (i) of the above Act as he had apparently issued incorrect or false invoices whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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