9911796707
TMI Blog2021 (1) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... HAH, 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 Report dated 30.08.2018, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent to show cause why the Report furnished by the DGAP should not of be accepted and his liability for violation of the provisions of Section 171 (1) should not be fixed. After hearing both the parties this Authority vide its Order No. 15/2018 dated 28.11.2018 = 2018 (12) TMI 135 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 4,78,085/-, as per the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 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 along with applicable interest thereon the amount which had been determined by this Authority vide its Order No. 15/2018 dated 28.11.2018 = 2018 (12) TMI 135 - NATIONAL ANTI-PROFITEERING AU ..... 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 ..... Section 171 (3A). 9. Since, no penalty provisions were in existence when the Respondent had violated 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the notice dated 06.12.2018 issued to the Respondent for imposition of penalty under Section 122 (1) (i) is hereby withdrawn and the present penalty p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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