Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the Respondent benefitted  additional ITC of 1.68% of the turnover and the same was required to be passed on to the respective buyers. The provision of Section 171 had been contravened by the Respondent, inasmuch as the additional benefit of ITC @ 1.68% of the base price, i.e. Rs 28,94,955/- received by the Respondent during the period from 01.07.2017 to 31.03.2019, had not been passed on by the Respondent. The Respondent counsel submitted that they have passed the accrued benefit to the customers. The DGAP confirmed that the Respondent has already passed on the benefit of Rs. 1,21,08,722/- to the flat and shop buyers. The Authority observed that the DGAP has not verified even a single acknowledgement submitted by the Respondent from the flat or the shop buyers to establish that they have actually received the benefit of GST as has been claimed by the Respondent. Therefore, the reports of the DGAP cannot be accepted

Held that:- The Hon’ble Anti-Profiteering Authority directed the DGAP to further investigate the present case under Rule 133 (4) of the CGST Rules, upto 29.02.2020 or till the date of issue of Completion Certificate, whichever is earlier on issues directed by the Authority, within three months.