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

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 the Respondent had not passed on the benefit of reduction in the rate of tax to the customers by way of commensurate reduction in the price of the product “Gamier Nat Shade 3” as per the provisions of Section 171 (1) of the CGST Act, 2017. Vide his above Re...