2021 (1) TMI 173

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....ICAL 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 19.09.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conduc....

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....he Report dated 19.09.2018 had issued notice dated 03.10.2018 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. 16/2019 dated 07.03.2019 = 2019 (3) TMI 430 - NATIONAL ANTI-PROFITEERING AUTHORIT....

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.... issued notice dated 11.03.2019 asking him to explain why the penalty mentioned in Section 122 read with Rule 133 (3) (d) should not be imposed on him. 5. The Respondent vide his submissions dated 29.04.2019 has stated that the penalty proceedings should be kept in abeyance as he had filed writ petition (Diary No. E/366928/2019) before the High Court of Delhi challenging the Order No. 16/2019. 6....

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....ces while charging excess consideration and GST from the buyers. However, from the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Act, 2017 as it does not provide penalty for not passing on the benefits of tax reduction and ITC and hence the penalty prescribed under Secti....