2020 (2) TMI 279

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....ndents Through: Mr.Ravi Prakash, CGSC with Mr.Farman Ali, Advocate. O R D E R C.M. No. 3902/2020 (exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 3903/2020 (file synopsis) 3. List of dates taken on record 4. The application is allowed. CM APPL. 3901/2020 (stay) 5. Issue notice. Mr.Ravi Prakash, CGSC accepts....

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....his Report as per the provisions of Rule 133 (5) (b) of the CGST Rules, 2017. Rule 133 (5) (a) & Rule 133 (5) (b) of the CGST Rules, 2017 is reproduced as below:- [(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the Authority has reasons to believe that there ....

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.... in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus resorted to profiteering. Hence, he has committed an offence under Section 171 (3A) of the CGST Act, 2017 and therefore, he is apparently liable for imposition of penalty under the provisions of the above Section. Accordingly, a Show Cause Notice be issued to him directing him to explain why the penalty presc....