No Section 171(3A) penalty for violations between 01.07.2017 to 30.09.2018

Sandeep Kumar Vs Nani Resorts and Floriculture Pvt. Ltd. (NAA)

Penalty should not be imposed for violation of the provisions of Section 171(1) during the period from 01.07.2017 to 30.09.2018 as the provisions of Section 171(3A) have come into force from 01.01.2020 and they cannot have retrospective operation.

FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING APPELLATE AUTHORITY

1. The brief facts of the present case are that the Applicant No. 8 (here­in-after

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