2020 (8) TMI 446

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....6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of reduction in the rate of GST from 28% to 18% in respect of the two products viz. the Nestle Munch Nuts 32 Gm. Chocolate and the Cadbury Dairy Milk Chocolate with effect from 15.11.2017, as per the provisions of Section 171 (1) of the CGST Act, 2017.Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of GST rate reduction to his customers amounting to Rs. 15,958/-pertaining to the period w.e.f. 15.11.2017 to 31.03.2018 and had thus indulged in profiteering and violation of the provisions of....

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....ide his submissions dated 09.01.2019 has stated that the penal provisions under Section 122 of the Act read with Rule 133(3)(d) of the CGST Rules, 2017 should not be invoked and penalty should not be imposed on him as he had accepted and paid the amount which had been determined by this Authority. He also submitted proof of payment of the profiteered amount to the Applicant No. 1 and Consumer Welfare Fund as directed by the Authority vide Order No. 17/2018 = 2018 (12) TMI 473 - NATIONAL ANTI-PROFITEERING AUTHORITY. He inter alia made a number of submissions for non imposition of penalty. The main submission he has made is that penalty should only be imposed when there is a mens rea and deliberate attempt to violate the provisions of law and....