TMI Blog2020 (8) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... .07.2017 to 30.03.2018 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the notice dated 18.12.2019 issued to the Respondent for imposition of penalty under Section 171 (3A) is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped. - Case No. 47/2020 - - - Dated:- 19-8-2020 - DR. B.N. SHARMA, CHAIRMAN, SH. J.C. CHAUHAN, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period from July, 2017 to June, 2018 and also held the Respondent in violation of the provisions of Section 171 (1). 3. It was also held that the Respondent had denied the benefit of ITC by not reducing prices of the flats commensurately and had also compelled the buyers to pay more price and the GST on the additional amount realised from them between the period from July, 2017 to June, 2018 and therefore, he had apparently committed an offence under Section 171 (3A) of the CGST Act, 2017 and hence, he was liable for imposition of penalty under the provisions of the above Section. 4. The Respondent was issued notice dated 1b.12.2019 asking him to explain why the penalty mentioned in Section 171 (3A) read with Rule 133 (3) (d) sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the perusal of the CGST Act and the Rules 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 provisions were in existence between the period w.e.f. 01.07.2017 to 30.03.2018 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 18.12.2019 issued to the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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