Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the base prices of the goods were increased by the Respondent when there was a reduction in the GST rate from 12% to Nil w.e.f. 27.07.2018, therefore, the commensurate benefit of GST rate reduction was not passed on to the recipients. The total amount of profiteering covering the period from 27.07.2018 to 31.03.2019, has been computed to be Rs. 19,61,033/-. The Authority observed that three issues mentioned above are required to be further investigated by the DGAP and only then this Authority can determine the profiteered amount as per the provisions of Section 171 of the Act read with Rule 133 of the CGST Rules, 2017.  

Held that:- The Hon’ble Anti-Profiteering Authority directed the DGAP to further reinvestigate the present case under Rule 133 (4) of the Rules.