Section 122 penalty cannot be imposed for violation of anti-profiteering provisions

Sh. Saurabh Gahoi Vs. Pinky Sales (NAA)

it has been revealed that the Respondent had not passed on the benefit of rate reduction when the rate of GST was reduced from 18% to 5% on foot wear, as per the provisions of Section 171 (1) of the CGST Act, 2017 for the period w.e.f. 27.07.2018 to 30.11.2018 and hence, the Respondent has violated the provisions of

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