Section 171(3A) profiteering Penalty cannot be imposed retrospectively: NAA

Shri Abhishek Vs Signature Global Developers Pvt. Ltd. (NAA)

1. The brief facts of the present case are that the Applicant No. 2 (here­in-after referred to as the DGAP) vide his Report dated 21.05.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conduct

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