Anti-Profiteering — The Respondent denied benefit of ITC to the buyers of the flats being constructed by him in his “River View Heights Project” in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and 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. Show Cause Notice be issued to him directing him to explain why the penalty prescribed under Section 171 (3A) of the above Act read with Rule 133 (3) (d) of the CGST Rules, 2017 should not be imposed on him. — Vasanthbhai Bhikabhai Patel, Director General of Anti-Profiteering, Indirect Taxes And Customs Vs. Shree Infra [2019] 17 TAXLOK.COM 055 (NAPA)