TMI Blog2020 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 01.07.2017 to 30.09.2018 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the notice dated 18.12.2019 issued to the Respondent for imposition of penalty under Section 171 (3A) is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped.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. 52/2020 - - - Dated:- 24-8-2020 - DR. B.N. SHARMA, CHAIRMAN, SH. J.C. CHAUHAN, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- 1. None for the Applicants. 2. Sh. Rohit Mansukhani, Head Finance and Sh. Archit Agarwal, CA, for the Respondent. ORDER 1. The brief facts of the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 171 (2) of the above Act read with Rule 133 (1) of the CGST Rules, 2017 pertaining to the period from July, 2017 to September, 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 GST on the additional amount realised from them between the period from July, 2017 to September, 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 18.12.2019 asking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-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. Since no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 30.09.2018 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the notice dated 18.12.2019 issued to the Respondent for imposition of penalty under Section 171 (3A) is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped. 8. Copy of this order be supplied to both the parties. File be consigned after completion. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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