2021 (1) TMI 417

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....N, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- 1. None for the Applicants. 2. None for the Respondents. 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 30.08.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted....

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....d issued notice dated 11.09.2018 to the Respondent to show cause why the Report furnished by the DGAP should not of be accepted and his liability for violation of the provisions of Section 171 (1) should not be fixed. After hearing both the parties this Authority vide its Order No. 15/2018 dated 28.11.2018 = 2018 (12) TMI 135 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered am....

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....The Respondent vide his submissions dated 03.01.2019 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 had accepted and paid along with applicable interest thereon the amount which had been determined by this Authority vide its Order No. 15/2018 dated 28.11.2018 =....

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....ndent has violated the provisions of Section 171 (1) of the CGST Act, 2017. 7. It is also revealed from the perusal of the CGST Act and the Rules framed under it that no penalty had been prescribed 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 abov....