Anti-Profiteering — The DGAP after investigation stated that the main issue for determination was whether there was benefits of reduction in the rate of tax or additional ITC on the supply of construction service provided by the Respondents after coming in to force of the GST w.e.f. 01.07.2017 and whether the Respondents had passed on the above benefits to the recipients in terms of Section 171 of the CGST Act, 2017 or not. The Respondents denied benefit of ITC to the buyers of the flats being constructed by them in their Project in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and have thus resorted to profiteering. Hence, they committed an offence under section 171 (3A) of the CGST Act, 2017 and therefore, they are apparently liable for imposition of penalty under the provisions of the above Section.  — Mohit Arora, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Lodha Developers Limited, and M/S. Lodha Impression Real Estate Private Limited [2019] 17 TAXLOK.COM 007 (NAPA)