2020 (12) TMI 890

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....CHNICAL 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 02.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that ....

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.... 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. 71/2019 dated 13.12.2019 = 2019 (12) TMI 703 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered amount as Rs. 4,79,04,342/- as per the provisions of Section 17....

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....ions dated 02.03.2020 has submitted details of customers along with copies of credit notes/letters wherein discount towards ITC benefit had already been passed. Further. vide his submissions dated 04.03.2020 the Respondent has submitted that he had challenged this Authority's order dated 13.12.2019 = 2019 (12) TMI 703 - NATIONAL ANTI-PROFITEERING AUTHORITY, confirming profiteering of Rs. 4.79 ....

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....s framed under it that the Central Government vide Notification No. 01/2020-Central Tax dated 01.01.2020 has implemented the provisions of the Finance (No. 2) Act, 2019 from 01.01.2020 vide which sub-section 171 (3A) was added in Section 171 of the CGST Act, 2017 and penalty was proposed to be imposed in the case of violation of Section 171 (1) of the CGST Act, 2017. 8. Since, no penalty provis....