Section 171(3A) penalty cannot be levied retrospectively: NAA

Kerala State Screening Committee on Anti Profiteering Vs TTK Prestige Ltd. (NAA)

Since, no penalty provisions were in existence between the period w.e.f. 01.11.2017 to 31.08.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. Accordingly, the notice dated 08.05.2019 issued to the Respondent for imposition of penalty under Section 122 (1) (i) is hereby withdrawn and the present penalty proceedings launched a

Please become a Premium member. If you are already a Premium member, login here to access the full content.