Anti-Profiteering — In the instant case, applicant had purchased an imported “Used Heidelberg Offset Press SM 74-5 +LX, Mfg. Year 1997 with complete tools and accessories” from the Respondent for which the Respondent had quoted price of Rs.1,40,00,000/-(plus local Sales Tax, if applicable). He was, however, billed for an amount of Rs. 1,65,20,000/- as per tax invoice No. 01 dated 29.07.2017, which included GST @ 18% on Rs. 1,40,00,000/-. The above Applicant also alleged that after the implementation of the GST, various existing taxes like VAT, CST, CVD, SAD etc. had been subsumed in the GST but the Respondent charged 18% GST on Rs. 1,40,00,000/- which was the quoted price inclusive of erstwhile taxes like CVD and SPL CVD etc. and did not pass on the benefit of ITC to him by way of commensurate reduction in price in terms of Section 171 of the CGST Act, 2017. Held that— It is evident from the case records that the Respondent has denied the benefit of rate reductions/additional ITC in the GST to the Applicant No. 1 in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and he has thus profiteered as per the explanation attached to Section 171 of the above Act. Therefore, he is liable for imposition of penalty under Section 171 (3A) of the CGST Act, 2017. — Anil Sharma, Fortune Print Services, Director General of Anti-Profiteering, Central Board of Indirect Taxes And Customs Vs. Printing Machine Solutions [2020] 24 TAXLOK.COM 006 (NAPA)