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 they found no reason to differ from the Report of the DGAP and therefore agree with the findings that the provisions of Section 171 of the Act have not been contravened in this case.

 Held that:- The Hon’ble Anti-Profiteering Authority dismissed the application.