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In view of the above facts it is clearly established that the Respondent had not contravened the provisions of Section 171 of the CGST Act, 2017, hence we find no merit in the application filed by the above Applicants and the same is accordingly dismissed.

Shanti Prime Publication Pvt. Ltd.

Section - 171 of CGST Act, 2017; Rule 129(6) of CGST Rules, 2017 — Anti-Profiteering — The project in question was launched only after the implementation of GST. As there was no comparative Pre-GST ITC that was accumulated or utilized by the respondent, the question of profiteering does not arise. Application filed under Rule 129(6) of CGST Rules, 2017 dismissed. — Hermeet Kaur Bakshi, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Conscient Infrastructure Pvt Ltd. [2019] 12 TAXLOK.COM 039 (NAPA)