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NAA holds McDonald’s franchisee Hardcastle Restaurants Guilty of Profiteering
Anti-Profiteering penalty not in existence between period w.e.f. 01.07.2017 to 31.12.2018
Section 171(1) violation not covered U/s. 122(1)(i) of CGST Act, 2017
No penalty for Violation of Section 171(1) occurred before 01.01.2020
Inox Leisure guilty of not passing benefit of reduction in GST rate: NAA
No penalty under Section 122(1)(i) for violation of Anti Profiteering Provisions
No penalty for violation of Section 171(1) provisions before 01.01.2020
Penalty for violation of Section 171(1) effective from 01.01.2020
Section 171(3A) Penalty cannot be imposed prior to 01.01.2020
No penalty despite Violation of section 171(1) provisions till 31.12.2019
Penalty provision for violation of Section 171(1) effective from 01.01.2020
No Section 171(3A) penalty on Lifestyle International (Between 15.11.2017 to 31.01.2018
GST: Section 171(3A) Penalty provisions not in existence between 15.11.2017 to 31.01.2018
Explore the latest NAA updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.




