Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that benefit of additional ITC to the tune of 3.07% of the turnover, has accrued to the Respondent post-GST and the same was required to be passed on by the Respondent to his recipients. Section 171 of the Act appears to have been contravened by the Respondent. The Authority observed that the Respondent has denied the benefit of ITC to the buyers in contravention of the provisions of Section 171 (1), therefore, he is liable for imposition of penalty. However, perusal of the provisions of the said Section 171 (3A) shows that it has been inserted w.e.f. 01.01.2020 and it was not in operation during the period from 01.07.2017 to 08.08.2019 when the Respondent had committed the above violation. Hence, the said penalty under Section 171 (3A) cannot be imposed on the Respondent retrospectively. 

Held that:- The Hon’ble Anti-Profiteering Authority directed the jurisdictional Commissioners of CGST/SGST to monitor the Order. A Report in compliance of this Order shall be submitted to this Authority by the DGAP within a period of 4 months. The Authority further directed the DGAP to reinvestigate the matter relating to 'Exception Category' admission tickets.