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Based on the facts it is clear that the Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the Applicant.

Shanti Prime Publication Pvt. Ltd.
Anti-Profiteering — As per section 171(1) of the CGST Act, 2017, the Anti-profiteering provisions are attracted only when there is a reduction in the rate of tax or increase in the input tax credit. In the present case as there has been no reduction in the rate of tax. The respondent has not contravened the provisions of section 171 of the CGST Act, 2017. The Application filed by the Applicant dismissed. — Kerala State Screening Committee on Anti-Profiteering, Director General Anti-Profiteering, Central Board on Indirect Taxes & Customs Vs. Maruti Suzuki India Ltd. [2019] 8 TAXLOK.COM 001 (NAPA)