Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the allegation of profiteering by way of not passing on the benefit of reduction in the rate of tax or benefit of ITC in case of Residential Units did not stand confirmed against the Respondent and the provisions of Section 171  were not attracted. The present investigation covered the period from 07.2017 to 30.06.2019. The Authority observed that this case to be a case that merits to be reinvestigated by the DGAP based on the observations made.  

Held that:- The Hon’ble Anti-Profiteering Authority directed the DGAP to further reinvestigate the present case under Rule 133 (4) of the Rules.