Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the Section 171(1) of the Act relating to profiteering, did not appear to be attracted in the instant case and the allegation of profiteering against the Respondent did not appear to be sustainable. The Authority observed that based on certain facts the Report dated 20.09.2019 furnished by the DGAP cannot be accepted.

Held that:- The Hon’ble Anti-Profiteering Authority directed the DGAP to further investigate the present case under Rule 133 (4) of the Rules and submit detailed Report within a period of 3 months.