Rule 129(6) of CGST Rules, 2017 — Anti-Profiteering — It is established from the record that the respondent has deliberately and consciously acted in contravention of the provisions of CGST Act, 2017, by issuing incorrect invoices which is an offence under section 1222(1)(i) of the Act. Hence, he is liable for imposition of penalty under the CGST Act, 2017 read with Rule 133(3)(d) of CGST Rules, 2017. — Kerala State Screening Committee on Anti-Profiteering., Director General of Anti-Profiteering, Indirect Taxes & Customs Vs. TTK Prestige Ltd. [2019] 12 TAXLOK.COM 012 (NAPA)