GST UPDATE

*Desk of CA. PRAVEEN SHARMA:-* 

Series- *370*.

*NATIONAL ANTI-PROFITEERING AUTHORITY*

_Bhanja Kishore Pradhan, Director General of Anti-Profiteering, CBIC V/s HCBS Promoters & Developers Pvt. Ltd._

Since the provisions of Section 171 (3A) have come into force w.e.f. 01.01.2020, whereas, the period during which violation has occurred is w.e.f. 01.07.2017 to 31.12.2018, hence the penalty prescribed under the above Section cannot be imposed on Respondent retrospectively.

A period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws whether condonable or not shall stand extended w. e. f. 15th March 2020 till further order/s to be passed by this Court in present proceedings.

*Reference Case Cited*

Cognizance for extension of limitation (SC).

HCBS Promoters and Developers Pvt. Ltd. (NAPA).

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