2020 (8) TMI 621

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....ND 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 10.12.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on....

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....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. 56/2019 dated 15.11.2019 = 2019 (11) TMI 818 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 3,20,49,507/- as per the provi....

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....d in Section 171 (3A) read with Rule 133 (3) (d) should not be imposed on him. 5. The Respondent vide his submissions dated 03.01.2020 has stated that the penal provisions under Section 171 (3A) 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 the Central Government vide Notification No. 01/2020- Central Tax dated 01....

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....efully considered the submissions of the Respondent and all the material placed before us and it has been revealed that the Respondent has not passed on the benefit of input tax credit to his buyers w.e.f 01.07.2017 to 30.06.2018 and hence, the Respondent has violated the provisions of Section 171 (1) of the CGST Act, 2017. 7. It is also revealed from the perusal of the CGST Act and the Rules f....