Pradeep Kumar Vs Fusion Buildtech Pvt. Ltd
Date: December 10, 2020
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): B N Sharma, J C Chauhan, Amand Shah
Subject Matter
No penalty provisions u/s 171(3A) were in existence before 1.1.2020
Summary
1. 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 01.01.20…
1. The brief facts of the present case are that the Applicant No. 2 (here­in-after referred to /12/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 t…