{"id":74545,"date":"2025-12-06T08:46:10","date_gmt":"2025-12-06T03:16:10","guid":{"rendered":""},"modified":"2025-12-06T08:46:10","modified_gmt":"2025-12-06T03:16:10","slug":"no-18-interest-or-penalty-under-rule-133-3-c-cgst-rules-for-pre-2020-profiteering-investigation-period","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74545","title":{"rendered":"No 18% interest or penalty under Rule 133(3)(c) CGST Rules for pre-2020 profiteering investigation period"},"content":{"rendered":"<p>No 18% interest or penalty under Rule 133(3)(c) CGST Rules for pre-2020 profiteering investigation period<br \/>Case-Laws<br \/>GST<br \/>AT, in a profiteering matter concerning the period 15.11.2017 to 30.06.2019, held that interest at 18% under Rule 133(3)(c) of the CGST Rules was not leviable since the investigation period did not substantially fall within the operative period of that provision. AT further held that no penalty was imposable as the statutory provisions enabling penalty came into force <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94829\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>No 18% interest or penalty under Rule 133(3)(c) CGST Rules for pre-2020 profiteering investigation periodCase-LawsGSTAT, in a profiteering matter concerning the period 15.11.2017 to 30.06.2019, held that interest at 18% under Rule 133(3)(c) of the CGST Ru<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74545","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74545"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74545\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}