Anti-Profiteering — The Respondent has denied benefit of ITC to the buyers of the flats being constructed by him in his Anand Vilas Project in contravention of the provisions of section 171(1) of CGST Act, 2017 and thus realized more price from them than what he was entitled to collect and ahs also compelled them to pay more GST on the additional realization that what they were required to pay issuing incorrect tax invoices and hence, he committed an offence under section 122(1)(i) of the CGST Act, 2017 and therefore, he is liable for imposition of penalty. Commissioner of CGST/SGST Haryana is directed to monitor the order under the supervision of DGAP by ensuring that the amount profited by the respondent as ordered by the Authority is passed on to all the eligible buyers.— Pallavi Gulati And Sh. Abhimanyu Gulati, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Puri Constructions Pvt. Ltd. [2019] 12 TAXLOK.COM 021 (NAPA)