https://www.taxtmi.com/highlights?id=55304 Profiteering - purchase of flat - Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018 when the Respondent had violated the provisions of Section 171 (1) of the CGST Act, 2017, the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. - NAPA en-us Tue, 27 Oct 2020 12:47:35 +0530 Tue, 27 Oct 2020 12:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55304 Profiteering - purchase of flat - Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018 when the Respondent had violated the provisions of Section 171 (1) of the CGST Act, 2017, the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. - NAPA Highlights GST Tue, 27 Oct 2020 12:47:35 +0530 https://www.taxtmi.com/highlights?id=55304