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Respondent has deliberately and consciously acted in contravention of the provisions of the CGST Act, 2017 by issuing incorrect invoices which is an offence under Section 122 (1) (i) of the above Act and hence he is liable for imposition of penalty under the above Section read with Rule 133 (3) (d) of the CGST Rules, 2017

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — It is establish from the record that the respondent has deliberately and consciously acted in contravention of provisions of the CGST Act,2017 by issuing incorrect invoices which is an offence under section 122(1)(i) of the Act, 2017 thus, he is liable for imposition of penalty under section 122(1)(i) read with Rule 133(3)(d) of the CGST Rules, 2017. — Mohammad Azid Ramzani, Ramzani And Director General of Anti-Profiteering, Indirect Taxes & Customs Vs. Adarsh Marbles [2019] 13 TAXLOK.COM 033 (NAPA))