2020 (11) TMI 954

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....ECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- 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 11.01.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted tha....

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....nd 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. 28/2019 dated 02.05.2019 = 2019 (5) TMI 359 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 13,973/- as per the provisions of Section 171 (2) of the above Act read with Rule 133 (1) of the CGST Rules,....

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....y should not be imposed on him as he had accepted and paid the amount which had been determined by this Authority. He has inter-alia made a number of submissions for non-imposition of penalty. The main submission he has made is that penalty should only be imposed when there is mens rea and deliberate attempt to violate the provisions of law and as he has complied with this Authority vide its Order....

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....ued show cause notice to state why penalty should not be imposed on him for violation of the above provisions as per Section 122 (1) (i) of the above Act as he had apparently issued incorrect or false invoices while charging excess consideration and GST from the buyers. However, from the perusal of Section 122 (1) (i) it is clear that the violation of the provisions of Section 171 (1) is not cover....