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TMI Blog2021 (1) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... TECHNICAL MEMBER Present:- 1. None for the Applicants and 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 04.09.2018, 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 on the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued notice dated 11.09.2018 to the Respondent to show cause why the Report furnished by the DGAP should not be accepted and his liability for violation of the provisions of Section 171 (1) should not be fixed. After hearing both the parties at length this Authority vide its Order No. 02/2019 dated 16.01.2019 = 2019 (1) TMI 807 - NATIONAL ANTI-PROFITEERING AUTHORITY had determined the profiteered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2019 asking him to explain why the penalty mentioned in Section 122 read with Rule 133 (3) (d) should not be imposed on him. 5. The Respondent vide his submissions dated 27.02.2019 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 He has also interalia made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions 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 above 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) can not be imposed on the Respondent retrospectively. Accordingly, the notice dated 24.01.2019 issued the Respondent for imposition of penalty under Section 122 (1) is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped. 10. Copy of this order be supplied to both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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