Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the benefit of the additional ITC of 0.17% of the taxable turnover has accrued to the Respondent and the same was required to be passed on. The provision of Section 171 of the Act, 2017 has been contravened by the Respondent in as much as the additional benefit of ITC of the base price received by the Respondent during the period 01.07.2017 to 30.09.2019, has not been passed on. The Authority observed that there are variations in the figures of Turnovers and ITCs. Therefore, there is a need for an investigation into this aspect to ensure that the Respondent has passed on the benefit of ITC. 

Held that:- The Hon’ble Anti-Profiteering Authority directed the DGAP to further investigate the present case under Rule 133 (4) of the Rules to ensure the Respondent has passed on the benefit of ITC by way of a commensurate reduction in the prices in respect of the residential units supplied by him.