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The 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 Act.

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — The respondent issued incorrect invoices while selling the product in question to his clients as he had incorrectly shown the base price without mentioning any specifics such as colour, texture, quality etc about the products being supplied with the sloe intention of not having to pass commensurate benefits of reduction of tax to his recipients. It is established from the record that the 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 Act,. This he is liable for imposition of penalty under section 122(1)(i) read with Rule 133(1)(d) of the CGST Rules, 2017. — C.P. Rao, Principal Chief Commissioner of Central Goods And Services Tax, Tamil Nadu & Puducherry, Sh. Sandeep Puri, Commissioner of Central Goods And Services Tax, Mumbai Director General of Anti-Profiteering, Indirect Taxes & Customs Vs. Unicharm India Pvt. Ltd., Corp. M/S Apollo Hospitals Enterprise Ltd. [2019] 13 TAXLOK.COM 048 (NAPA)

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