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. The Authority observed that the Respondent has denied the benefit of rate reduction to his customers/recipients in contravention of the provisions of Section 171 (1) of the Act and resorted to profiteering and hence, committed an offence under Section 171 (3A). As the period of investigation was 01.07.2017 to 30.09.2020, therefore, the Respondent is liable for imposition of penalty under the provisions of the above Section for the amount profiteered from 01.01.2020 onwards. Accordingly, notice be issued to him.

Held that:- The Hon’ble Anti-Profiteering Authority directed the jurisdictional Commissioners of CGST/SGST to monitor the Order. A Report in compliance of this Order shall be submitted to this Authority by the DGAP within a period of 4 months. The Authority further directed the DGAP to reinvestigate the matter relating to 'Exception Category' admission tickets.