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TMI Blog2021 (1) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) can not be imposed on the Respondent retrospectively. Accordingly, the notice dated 06.12.2018 issued to the Respondent for imposition of penalty under Section 122 (1) (i) is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped. Application disposed off. - Case No. 97/2020 - - - Dated:- 11-12-2020 - DR. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- 1. None for the Applicants. 2. None for the Respondents. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld the Respondent in violation of the provisions of Section 171 (1). 3. It was also held that the Respondent had not only collected extra amount on account of price of the above products from the consumers but he had also compelled them to pay more IGST on the additional amount and therefore, he had apparently committed an offence under Section 122 (1) (i) of the CGST Act, 2017 and hence, he was liable for imposition of penalty under the provisions of the above Section. 4. The Respondent was issued notice dated 06.12.2018 asking him to explain why the penalty mentioned in Section 122 read with Rule 133 (3) (d) should not be imposed on him. 5. The Respondent vide his submissions dated 03.01.2019 has stated that the penal provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Act, 2017 as it does not provide penalty for not passing on the benefits of tax reduction and ITC and hence the penalty prescribed under Section 122 cannot be imposed for violation of the anti-profiteering provisions made under Section 171 of the above Act. 8. It is further revealed that vide Section 112 of the Finance Act, 2019 specific penalty provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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