Case LawCase No. 63/2020
Abhishek Vs Signature Global Developers Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- September 30, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Penalty prescribed under Section 171 (3A) cannot be imposed retrospectively
Anti-Profiteering
Summary
It is revealed that vide Section 112 of the Finance Act, 2019 specific penalty provisions have been added for violation of the 01.01.2020 vide Notification No. 01/2020-Central tax dated 01.01.2020 by inserting Section 171 (3A) in the CGST Act, 2017.…
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 21.05.2019, 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 the be…