Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that provisions of Section 171(1) of the Act had been contravened by the Respondent amounting to Rs. 1,18,33,987/-. The Authority  agreed with the findings of the DGAP and observed that the profiteered amount is determined as Rs. 1,18,33,987/-. The customer is identifiable.

Held that:- The Hon’ble Anti-Profiteering Authority directed the Respondent to reduce his prices commensurately in terms of Rule 133(3)(a) of the CGST Rules. The profiteered amount shall be passed on/refunded along with interest @ 18% within a period 3 months from the date of this order.