https://www.taxtmi.com/caselaws?id=400629 The National Anti-Profiteering Authority found the Respondent in violation of Section 171(1) of the CGST Act, 2017 for not passing on additional Input Tax Credit benefits to buyers. Although the Respondent failed to comply, no specific penalty was prescribed for this violation under the existing legal framework. As the violations occurred before penalty provisions were introduced, the Authority withdrew the penalty notice issued to the Respondent, as penalties could not be applied retrospectively. Penalty proceedings against the Respondent were dropped, and the case was closed. en-us Tue, 03 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400629 The National Anti-Profiteering Authority found the Respondent in violation of Section 171(1) of the CGST Act, 2017 for not passing on additional Input Tax Credit benefits to buyers. Although the Respondent failed to comply, no specific penalty was prescribed for this violation under the existing legal framework. As the violations occurred before penalty provisions were introduced, the Authority withdrew the penalty notice issued to the Respondent, as penalties could not be applied retrospectively. Penalty proceedings against the Respondent were dropped, and the case was closed. Case-Laws GST Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400629