2020 (8) TMI 620

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....CHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER 1. None for the Applicants 2. None for the Respondent. ORDER 1. The brief facts of the present case are that the Applicant No. 2 (here- in-after referred to as the DGAP) vide his Report dated 27.08.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conduc....

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....o the Respondent to show cause why the Report furnished by the DGAP should not be accepted and his liability for violation of the provisions of Section 171 (1) should not be fixed. After hearing the concerned parties at length this Authority vide its Order No. 30/2019 dated 08.05.2019 = 2019 (5) TMI 785 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 1,01,06,773....

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....y the penalty mentioned in Section 122 (1) read with Rule 133 (3) (d) should not be imposed on him. 5. The Respondent vide his submissions dated 28.05.2019 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 penalty under Section 122 of the CGST Act was not applicab....

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....e CGST Act and the Rules framed under it that no penalty had been prescribed for violation of the provisions of Section 171 (1) of the above Act, therefore, the Respondent was issued show cause notice to state why penalty should not be imposed on him for violation of the above provisions as per Section 122 (1) (i) of the above Act as he had apparently issued incorrect or false invoices while charg....