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.  12 TAXLOK.COM 039 (NAPA)