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Section 171(3A) penalty provisions not applicable between 01.07.2017 to 31.12.2018
Case Law Details
- Case Name
- Gopinath Dombla Vs Navkar Associates (NAA)
- Appeal Number
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Gopinath Dombla Vs Navkar Associates (NAA)
It is revealed from the perusal of the CGST Act and the Rules framed under it that the Central Government vide Notification No. 01/2020-Central Tax dated 01.01.2020 has implemented the provisions of the Finance (No. 2) Act, 2019 from 01.01.2020 vide which sub-section 171 (3A) was added in Section 171 of the CGST Act, 2017 and penalty was proposed to be imposed in the case of violation of Section 171 (1) of the CGST Act, 2017.
Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018 when the Respondent had vio...
