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The Respondent has denied the benefit of tax reduction to the customers in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus profiteered as per the explanation attached to Section 171 of the above Act. Therefore, he is apparently liable for imposition of penalty under Section 171 (3A) of the CGST Act, 2017.

Anti-Profiteering — Since, it is evident from the narration of facts that the Respondent denied the benefit of tax reduction to the customers in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and thus profiteered as per the explanation attached to Section 171 of the Act. Therefore, he is apparently liable for imposition of penalty under Section 171 (3A) of the CGST Act, 2017. A show cause notice be issued directing him to explain why the penalty prescribed under the Act should not be imposed on him. — Director General of Anti-Profiteering, Central Board of Indirect Taxes And Customs Vs. Johnson & Johnson Private Limited [2019] 19 TAXLOK.COM 069 (NAPA)