Shanti Prime Publication Pvt. Ltd.
Anti-Profiteering — It is established from the record that respondent has deliberately and consciously acted in contravention of the provisions of CGST Act, 2017 by issuing incorrect invoices which is an offence under section 122(1)(i) of the CGST Act, 2017. Hence, the applicant is liable for imposition of penalty under section 122(1)(i) of the ACT, 2017 read with Rule 133(3)(d) of CGST Rules, 2017. — Kumud chandra Atmaram Patel, Director General of Anti-Profiteering, Indirect Taxes & Customs Vs. TTK Prestige Limited  12 TAXLOK.COM 009 (NAPA)