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2020 (11) TMI 231
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....>Dated:- 29-10-2020<br>Case No. 67/2020 - -<br>GST<br>DR. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- 1. None for the Applicants. 2. Ms. Suchi Agrawal and Sh. Girish Chan Rajput, Authorised Representatives for the Respondent. ORDER 1. The brief facts of the present case are that the Applicant No. 7 (here-in-after referred t....
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....ion of the provisions of Section 171 (1) of the above Act. 2. This Authority after careful consideration of the Report dated 24.04.2019 had issued notice dated 01.05.2019 to 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 both the parties at leng....
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....n. 4. The Respondent was issued notice dated 04.02.2020 asking him to explain why the penalty mentioned in Section 171 (3A) read with Rule 133 (3) (d) should not be imposed on him. 5. The Respondent vide his submissions dated 18.02.2020 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 pen....
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.... Applicants as well as other home buyers who had purchased them in his Project "Nirala Greenshire" for the period from 01.07.2017 to 31.12.2018 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 framed under it that the Central Government vide Notification No. 01/2020-Central Tax d....