2020 (11) TMI 384

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....J.C. CHAUHAN, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present: 1. Sh. Bhupender Goyal, Assistant Director (Costs), for the Applicant 2. Sh. Satpal Singh, and Sh. Kamaljit Singh Sarna, Directors 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 28.11.2018, furnished to....

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....d notice dated 06.12.2018 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 length this Authority vide its Order No. 21/2019 dated 28.03.2019 = 2019 (3) TMI 1470 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered am....

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....e 2017 should not be imposed on him. 5. The Respondent vide his submissions dated 04.04.2019 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 inter-alia had also made a number of ....

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....dent 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 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....