Surya Prakash Loonker Vs Excel Rasayan Pvt. Ltd
Date: December 11, 2020
Subject Matter
Section 122(1) penalty cannot be imposed for violation of the anti-profiteering provisions u/s 171
Summary
It is also revealed from the perusal of the CGST Act and the Rules framed under it that no penalty had been prescribed for violation of the provisions of Section 171 (1) of the above Act, therefore, the Respondent was issued show cause notice to stat…
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 04.09.2018, 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 to hi…