2020 (9) TMI 37

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 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 18% to 12% in respect of the product 'Maggi Noodles Pack having MRP Rs. 5/-` 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 tax rate reduction to the above buyers amounting to Rs. 90,778/- pertaining to the period w.e.f. 15.11.2017 to 28.02.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authority after careful consideration of the R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 there was no provision for imposition of penalty on violation of Section 171 of the CGST Act. Further, he has also stated that he has accepted and paid the profiteered amount which has been determined by this Authority. He has also submitted proof of payment of the profiteered amount to the Applicant No. 1 and in the Consumer Welfare Funds as directed by this Authority vide its Order No. 10/2018 dated 08.10.2018 = 2018 (10) TMI 510 - NATIONAL ANTI-PROFITEERING AUTHORITY. He has inter-alia also made a number of submissions for non-imposition of penalty. The main submission he has made is that penalty should only be im....