No penalty for denying ITC benefit to Customers prior to 01.01.2020: NAA

Sh. Varun Goel Vs Director General of Anti-Profiteering (National Anti-Profiteering Authority)

Penalty for not issuing an invoice or for issuing an incorrect or false invoice in respect of any supply of goods or services or both is not covered under Section 171(1)

It is apparent from the perusal of Section 122 (1) (i) that the violation of the provisions of Section 171 (1) is not covered under it as it does not provide penalty for not passing on the benefits of tax reduc

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