Anti-Profiteering — The Authority held that the respondent has denied the benefit rate reduction of the GST to the consumers in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus resorted to profiteering. Hence, he has committed an offence under Section 171 (3A) of the CGST Act, 2017 and therefore, he is apparently liable for imposition of penalty under the provisions of the above Section. Notices issued. By interim order, operation of the direction issued by the authority in the impugned order is stayed. — IFB Industries Ltd. Vs. National Anti-Profiteering Authority & Anr. [2020] 21 TAXLOK.COM 001 (Delhi)