National Anti-Profiteering Authority

Anti-Profiteering penalty not in existence between period w.e.f. 01.07.2017 to 31.12.2018

Potnoor Naveen Vs Caroa Properties LLP (NAA)

Potnoor Naveen Vs Caroa Properties LLP (NAA) NAA held that 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...

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Section 171(1) violation not covered U/s. 122(1)(i) of CGST Act, 2017

Crown Express Dental Lab Vs Theco India Private Limited (NAA)

Crown Express Dental Lab Vs Theco India Private Limited (NAA) From the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Act, 2017 as it does not provide penalty […]...

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No penalty for Violation of Section 171(1) occurred before 01.01.2020

Mohit Arora Vs Lodha Developers Ltd (NAA)

Mohit Arora Vs Lodha Developers Ltd (NAA) Since no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.08.2018 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 18.1...

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Inox Leisure guilty of not passing benefit of reduction in GST rate: NAA

Shri. I.P Saji Vs Inox Leisure Pvt. Ltd. (NAA)

Shri. I.P Saji Vs Inox Leisure Pvt. Ltd. (NAA) The brief facts of the case are that a reference was received from the Standing Committee on Anti-profiteering from Applicant No. 1, alleging profiteering in respect of the supply of restaurant service despite a reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017. […]...

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No penalty under Section 122(1)(i) for violation of Anti Profiteering Provisions

Shri Surya Prakash Loonkar Vs M/s Excel Rasayan Pvt. Ltd. (NAA)

Shri Surya Prakash Loonkar Vs M/s Excel Rasayan Pvt. Ltd. (NAA) From the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Act, 2017 as it does not provide […]...

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No penalty for violation of Section 171(1) provisions before 01.01.2020

Director General of Anti-Profiteering Vs Raj & Company (NAA)

Director General of Anti-Profiteering Vs Raj & Company (NAA) Section 112 of the Finance Act, 2019 specific penalty provisions have been added for violation of the provisions of Section 171(1) which have come in to force w.e.f. 01.01.2020, by inserting Section 171 (3A). Since, no penalty provisions were in existence between the period ...

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Penalty for violation of Section 171(1) effective from 01.01.2020

Director General Of Anti-Profiteering Vs Raj & Company (NAA)

Director General of Anti-Profiteering Vs Raj & Company (NAA) 1. The brief facts of the present case are that the DGAP vide his Report dated 08.08.2018, 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 and found that […...

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Section 171(3A) Penalty cannot be imposed prior to 01.01.2020

Kerala State Screening Committee on Anti-Profiteering Vs Dev Snacks Cheriyela (NAA)

Kerala State Screening Committee on Anti-Profiteering Vs Dev Snacks Cheriyela (NAA) Since, no penalty provisions were in existence between the period w.e.f. 27.11.2017 to 31.12.2017 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171(3A) can not be imposed on the Respondent retrospe...

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No penalty despite Violation of section 171(1) provisions till 31.12.2019

Rahul Sharma Vs Cloudtail India Pvt. Ltd. (NAA)

Rahul Sharma Vs Cloudtail India Pvt. Ltd. (NAA) Since, no penalty provisions were in existence between the period w.e.f. 15.11.2017 to 31.07.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) can not be imposed on the Respondent retrospectively. Accordingly, the notice da...

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Penalty provision for violation of Section 171(1) effective from 01.01.2020

Kerala State Screening Committee on Anti-Profiteering Vs Win Win Appliances (NAA)

Kerala State Screening Committee on Anti-Profiteering Vs Win Win Appliances (NAA) Section 112 of the Finance Act, 2019 specific penalty provisions have been added for violation of the provisions of Section 171 (1) which have come in to force w.e.f. 01.01.2020, by inserting Section 171 (3A). 9. Since, no penalty provisions were in existenc...

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