Pawan Kumar Vs S3 Buildwell LLP
Date: August 27, 2020
Subject Matter
No penalty proceedings u/s 171(3A) can be launched for anti-profiteering violations occuring before 1.1.2020
Summary
It is also revealed from the perusal of the CGST Act and the Rules framed under it that the Central Government vide Notification No. 01/2020- Central Tax dated 01.01.2020 has implemented the provisions of the Finance (No. 2) Act, 2019 from 01.01.2020…
1. The brief facts of the present case are that the Applicant No. 72 (here-in-after referred to as the DGAP) vide his Report dated 04.06.2019, 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 complaints of the Applicant Nos. 1 to 71 and found that the Respondent had not passed on…