Case LawCase No. 45/2020
Pushpak Chauhan Vs Harish Bakers & Confectioners Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- August 18, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Penalty provisions under Section 171(3A) are not retrospective
Anti-Profiteering
Summary
1. No penalty had been prescribed for violation of the provisions of Section 171 (1) , 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 (…
Judgement
1. The brief facts of the present case are that the Applicant No. 2 (herein-after referred to as the DGAP) vide his Report dated 18.06.2018,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 Applicant No. 1 and found that the Respondent had not passed on the benefit…