Kerala State Screening Committee on Anti Profiteering Vs TTK Prestige Ltd
Date: November 18, 2020
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): B N Sharma, J C Chauhan, Amand Shah
Subject Matter
Penalty u/s 171(3A) penalty cannot be levied retrospectively
Summary
Since, no penalty provisions were in existence between the period w.e.f. 01.11.2017 to 31.08.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent re…
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 05.12.2018, 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 b…