Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report after a detailed investigation under Rule 129. The DGAP reported that the benefit of ITC had not been passed on to the Applicant No. 1, the provisions of Section 171(1) of the Act, 2017 had been contravened in the present case. The amount of profiteering by the Respondent was Rs. 12,79,304/(inclusive of GST @18% amounting to Rs. 1,95,148/-). The Authority observed that the respondent has profiteered by an amount of Rs. 12,79,304/- during the period of investigation i.e. 01.07.2017 to 30.09.2019. The said amount shall be refunded by him, alongwith interest @18% thereon, in accordance with the provisions of Rule 133 (3) (b) of the Rules.

Held that:- The Hon’ble Anti-Profiteering Authority directed the jurisdictional Commissioners of CGST/SGST to monitor this order under the supervision of the DGAP by ensuring that the amount profiteered by the Respondent as ordered by the Authority is passed on to the Applicant No. 1. A Report in compliance of this order shall be submitted to this Authority within a period of 4 months.