Anti-Profiteering — Since the respondent denied benefit of ITC to the buyers of the flats and the shops being constructed by him in his Project ‘Synera’ in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and committed an offence under Section 171 (3A) of the Act and therefore, he is liable for imposition of penalty under the provisions of the above Section. — Abhishek, And Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Signature Global Developers Pvt. Ltd. [2019] 18 TAXLOK.COM 049 (NAPA)