2020 (11) TMI 955

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..... 75/2020 - -<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. 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 05.12.2018, furnished to this Authority under Rule 129 (6) of....

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....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. 29/2019 dated 06.05.2019 = 2019 (5) TMI 560 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 9,75,078/- as per the provisions of Section 171 (2) of the above Act read with Rule 133 (1)....

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....ated 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 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 i....

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....ribed 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 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 per....