https://www.taxtmi.com/caselaws?id=402824 The National Anti-Profiteering Authority found the Respondent guilty of violating Section 171(1) of the CGST Act, 2017 by not passing on the benefit of input tax credit to buyers, resulting in increased prices and GST payments. However, the Authority withdrew the penalty proceedings under Section 171(3A) as the penal provisions could not be applied retrospectively to the period of violation. en-us Fri, 11 Dec 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402824 The National Anti-Profiteering Authority found the Respondent guilty of violating Section 171(1) of the CGST Act, 2017 by not passing on the benefit of input tax credit to buyers, resulting in increased prices and GST payments. However, the Authority withdrew the penalty proceedings under Section 171(3A) as the penal provisions could not be applied retrospectively to the period of violation. Case-Laws GST Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402824