Saurabh Gahoi Vs. Pinky Sales
Date: September 10, 2020
Subject Matter
Violation of the anti-profiteering provisions u/s Section 171(1) does not attract penalty u/s 122(1)
Summary
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 stat…
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 02.04.2019, 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…