Anti-Profiteering — Respondent denied the benefit of ITC to the buyers of the flats being constructed by him in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and thus committed an offence as per the provisions of Section 171 (3A) of the above Act, therefore, liable for imposition of penalty under Section 171 (3A) of the CGST Act, 2017. — Santosh Kumari And Others, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Aster Infrahome Pvt. Ltd [2019] 18 TAXLOK.COM 046 (NAPA)