https://www.taxtmi.com/caselaws?id=397678 The National Anti-Profiteering Authority found the Respondent guilty of violating Section 171 (1) of the CGST Act, 2017 for not passing on the benefit of Input Tax Credit. However, the Authority could not impose a penalty under Section 171 (3A) retrospectively as the penalty provisions were not in effect during the relevant period. Consequently, the penalty proceedings against the Respondent were dropped. en-us Wed, 19 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397678 The National Anti-Profiteering Authority found the Respondent guilty of violating Section 171 (1) of the CGST Act, 2017 for not passing on the benefit of Input Tax Credit. However, the Authority could not impose a penalty under Section 171 (3A) retrospectively as the penalty provisions were not in effect during the relevant period. Consequently, the penalty proceedings against the Respondent were dropped. Case-Laws GST Wed, 19 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397678