2019 (11) TMI 1508

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....ntral Goods & Services Tax (CGST) Rules, 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 Input Tax Credit in respect of the flat purchased by him in the "Laurel Heights" project of the Respondent on introduction of the GST w.e.f. 01.07.2017, 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 input tax credit to the above Applicant and other buyers amounting to Rs. 99,20,246/- pertaining to the period from 01.07.2017 to 31.08.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of t....

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....erned. they will continue and any orders passed therein will be subject to the outcome of the present petitions". Accordingly, the penalty proceedings were continued. 5. The Respondent was issued notice dated 18.06.2019 asking him to explain why the penalty mentioned in Section 122 of the CGST Act, 2017 read with Rule 133 (3) (d) of the CGST Rules, 2017 should not be imposed on him. 6. The Respondent vide his submissions dated 17.08.2019 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 has filed Writ Petition No. 7911/2019 before the Hon'ble High Court of Delhi against the Order passed by this Author....