https://www.taxtmi.com/caselaws?id=402092 The Authority found the Respondent in violation of Section 171(1) of the CGST Act, 2017 for not passing on the benefit of Input Tax Credit to buyers. However, as penalty provisions were not in place during the relevant period, the penalty under Section 171(3A) could not be imposed retroactively. Consequently, the penalty proceedings against the Respondent were dropped, and the notice for penalty imposition was withdrawn. en-us Thu, 10 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402092 The Authority found the Respondent in violation of Section 171(1) of the CGST Act, 2017 for not passing on the benefit of Input Tax Credit to buyers. However, as penalty provisions were not in place during the relevant period, the penalty under Section 171(3A) could not be imposed retroactively. Consequently, the penalty proceedings against the Respondent were dropped, and the notice for penalty imposition was withdrawn. Case-Laws GST Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402092