TMI Blog2021 (1) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 (1) of the CGST Act, 2017. Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018 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dated 10.02.2020 issued to the Respondent for imposition of penalty under Section 171 (3A) of the CGST Act is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped. Application disposed off. - Case No. 98/2020 - - - Dated:- 11-12-2020 - DR. B.N. SHARMA, CHAIRMAN, SH. J.C. CHAUHAN, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- 1. None for the Applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Rule 133 (1) of the CGST Rules, 2017 pertaining to the period from 01.07.2017 to 31.12.2018 and also held the Respondent in violation of the provisions of Section 171 (1). 3. It was also held that the Respondent had not passed on the benefit of ITC between the period from 01.07.2017 to 31.12.2018 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 10.02.2020 asking him to explain why the penalty mentioned in Section 171 (3A) of the CGST Act, 2017 read with Rule 133 (3) (d) of the CGST Rules, 2017 should not be imposed on him. 5. The Respondent vide h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance (No. 2) Act, 2019 from 01.01.2020 vide which sub-section 171 (3A) has been added in Section 171 of the CGST Act, 2017 under which penalty can 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 31.12.2018 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dated 10.02.2020 issued to the Respondent for imposition of penalty under Section 171 (3A) of the CGST Act is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped. 9. Copy of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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