Case LawCase No. 97/2020
Crown Express Dental Lab Vs Theco India Private Limited
- Court:
- National Anti-Profiteering Authority
- Date:
- December 11, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Violation of the provisions of Section 171 (1) is not covered under Section 122 (1)
Anti-ProfiteeringPenalty
Summary
1. From the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Act, 2017 as it does not provide penalty for not passing on the…
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 30.08.2018, 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…