https://www.taxtmi.com/caselaws?id=397659 The National Anti-Profiteering Authority found the Respondent guilty of not passing on GST rate reduction benefits to consumers, resulting in a profiteered amount of Rs. 18,887. While the Respondent violated Section 171(1) of the CGST Act, 2017, and collected excess amounts from consumers, no penalties were imposed due to the absence of specific penalty provisions during the violation period. The penalty proceedings initiated under Section 122(1)(i) were withdrawn as penalties under Section 171(3A) could not be applied retrospectively. The case was closed without imposing any penalties on the Respondent. en-us Fri, 21 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397659 The National Anti-Profiteering Authority found the Respondent guilty of not passing on GST rate reduction benefits to consumers, resulting in a profiteered amount of Rs. 18,887. While the Respondent violated Section 171(1) of the CGST Act, 2017, and collected excess amounts from consumers, no penalties were imposed due to the absence of specific penalty provisions during the violation period. The penalty proceedings initiated under Section 122(1)(i) were withdrawn as penalties under Section 171(3A) could not be applied retrospectively. The case was closed without imposing any penalties on the Respondent. Case-Laws GST Fri, 21 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397659