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Respondent is liable for imposition of penalty under the above Section read with Rule 133 (3) (d) of the CGST Rules, 2017.

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Anti-Profiteering — Respondent denied benefit of ITC to the Applicants as well as the rest 36 purchasers of flats in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus realized more price from them than what he was entitled to charge and has also compelled them to pay more GST than what they were required to pay by issuing incorrect tax invoices. Thus, he has committed offence under section 122 (1) (i) of the CGST Act, 2017 and liable for imposition of penalty under the above Section read with Rule 133 (3) (d) of the CGST Rules, 2017. — Peeyush Awasthi, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. [2019] 13 TAXLOK.COM 024 (NAPA)

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