Kumudchandra Atmaram Patel 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) cannot be imposed retrospectively
Summary
1. It is further revealed that vide Section 112 of the Finance Act, 2019 specific penalty provisions have been added for violation of the provisions of Section 171 (1) which have come in to force w.e.f. 01.01.2020, by inserting Section 171 (3A). 2. S…
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 11.01.2019. 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 b…