Section 171(1) violation not covered U/s. 122(1)(i) of CGST Act, 2017

Crown Express Dental Lab Vs Theco India Private Limited (NAA)

From the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Act, 2017 as it does not provide penalty for not passing on the benefits of tax reduction and ITC and hence the penalty pre

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