No penalty for Anti-Profiteering infringement before 01.01.2020

Principal Commissioner Vs Rana Electronics and Home Appliances (National Anti-Profiteering Authority)

In this case Respondent has contravened the provisions of Section 171 (1) of the CGST Act, 2017. However, since, the penalty prescribed under Section 171 (3A) of the CGST Act, 2017 for violation of the above provisions has come in to force w.e.f. 01.01.2020 and the infringement pertains to the period from 01.01.2019 to 30.06.2019 and the Respondent has also deposited the profiteered amount along with the interest therefore,

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