Anti-Profiteering Section 171(3A) Penalty Before 01.10.2010 not imposable: CCI

Principal Commissioner Vs Krishna Enterprises (Competition Commission of India) Introduction: The Competition Commission of India recently addressed an anti-profiteering case involving Principal Commissioner Vs Krishna Enterprises. The case revolves around the imposition of penalties under Section 171(3A) of the Central Goods & Service Tax (CGST) Rules, 2017, specifically pertaining to the period before 01.10.2010. Detailed Analysis: The investigation, initiated by the Director-General of Anti-Profiteering (DGAP), stemmed from an application filed by a concerned party. Allegations were m...