Anti-Profiteering — The respondent has issued incorrect invoices while selling the product in question to his recipients as he has not correctly shown the basic prices which he should have legally charged from them. The respondent has also collected additional GST on the increased prices through the income tax invoices which would have otherwise resulted in further benefit to the customers which he failed to pass on. Thus, respondent has deliberately and consciously acted in contravention of provisions of the CGST Act,2017 by issuing incorrect invoices which is an offence under section 122(1)(i) of the Act, 2017. Hence, liable for imposition of penalty under section 122(1)(i) read with Rule 133(3)(d) of the CGST Rules, 2017. — Pranesh Pathak Vs. Bhutani International Medicos [2019] 13 TAXLOK.COM 034 (NAPA)