GST: Section 171(3A) Penalty provisions not in existence between 15.11.2017 to 31.01.2018

Pawan Sharma C/O Kalptaru Departmental & General Stores Vs Sharma Trading Company (NAA) Since, no penalty provisions were in existence between the period w.e.f. 15.11.2017 to 31.01.2018 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the notice dated 13.09.2018 issued to the Respondent for imposition of penalty under Section 122 (1) (i) is hereby withdrawn and the present penalty proceedings launched against him are accordingly dropped. FULL TEXT OF ORDER OF N...