Anti-Profiteering — It is evident from the above narration of facts that the Respondent has denied the benefit of tax reduction to the customers in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus profiteered as per the explanation attached to - Section 171 of the above Act. Therefore, he is apparently liable for the imposition of penalty under Section 171 (3A) of the CGST Act, 2017. Therefore, a show cause notice be issued directing him to explain why the penalty prescribed under the above sub-Section should not be imposed on him. — Director General of Anti-Profiteering. Central Board of Indirect Taxes & Customs Vs. Patanjali Ayurveda Ltd. [2020] 22 TAXLOK.COM 040 (NAPA)