Anti-Profiteering — Respondent denied benefit of rate reduction to the buyers of the product “Sanitary Napkin” in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and thus resorted to profiteering, which is an offence under section 171 (3A) of the CGST Act, 2017 and therefore, he will be apparently liable for imposition of penalty under the provisions of the above Section. — Sandeep Puri, Shri C.P. Rao, Director General of Anti-Profiteering, Indirect Taxes & Customs Vs. Johnson & Johnson M/S. Apollo Hospitals Enterprise Ltd. [2019] 18 TAXLOK.COM 050 (NAPA)