9911796707
TMI Blog2020 (12) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... D 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 02.04.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 171 (1) should not be fixed. After hearing both the parties at length this Authority vide its Order No. 08/2018 dated 25.09.2018 had determined the profiteered amount as Rs. 15,861/- as per the provisions of Section 171(2) of the above Act read with Rule 133 (1) of the CGST Rules, 2017 pertaining to the period from 15.11.2017 to 31.01.2018 and had also held the Respondent in violation of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (d) of the CGST Rules, 2017 should not be invoked and penalty should not be imposed on him as he had cooperated fully with the DGAP and always acted in a bonafide manner and passed on the benefit of reduced GST. He has inter-alia made a number of submissions for non-imposition of penalty. The main submission he has made is that penalty should only be imposed when there was mens rea and deliberat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions as per Section 122 (1) (i) of the above Act as he had apparently issued incorrect or false invoices while charging excess consideration and GST from the buyers. However, from the perusal of Section 122 (1) (i) it is clear that the violation of the provisions of Section 171 (1) was not covered under it as it does not provide penalty for not passing on the benefit of rate reduction and h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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