Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the project "The Roselia Sector- 95A" started in post-GST period and Section 171 comes into play in the event when there was a reduction in the rate of tax or there was an increase in the benefit of input tax credit. In this case, all the events i.e. booking, allotment of units, agreement, and construction activities took place in post-GST period, therefore, there was no pre-GST turnover or input tax credit available that can be compared with the post-GST turnover and input tax credit. The Authority observed that the Respondent had not contravened the provisions of Section 171 (1) of the Act, 2017 and found no merit in the Applications filed by the above Applicants.

Held that:- The Hon’ble Anti-Profiteering Authority dismissed the application.