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2020 (9) TMI 38 - NAPA - GSTProfiteering - Sanitary Napkins - allegation that the reduction of rate of GST not passed on by way of commensurate reduction in prices - Contravention of section 171 of CGST Act - Penalty - HELD THAT:- It has been revealed that the Respondent has not passed on the benefit of reduction in GST rate from 12% to Nil on the above product w.e.f. 27.07.2018 to 30.09.2018 and hence, the Respondent has violated the provisions of Section 171 (1) of the CGST Act, 2017. Penalty - HELD THAT:- Since, no penalty provisions were in existence between the period w.e.f. 27.07.2018 to 31.03.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. Accordingly, the notice dated 03.07.2019 issued to the Respondent for imposition of penalty under Section 122 (1) (i) is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped.
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