Anti-Profiteering — Since the Respondent has paid the entire profiteered amount into the Central Consumer Welfare Fund, he is directed to pay interest @18% on this amount as per Rule 133(3)(b) of the CGST Rules, 2017. It is establish that the respondent has deliberately and consciously acted in contravention of provisions of the CGST Act,2017 by issuing incorrect invoices which is an offence under section 122(1)(i) of the Act, 2017. Hence, he is liable for imposition of penalty under section 122(1)(i) read with Rule 133(3)(d) of the CGST Rules, 2017. — Saurabh Gahoi And Director General of Anti-Profiteering, Indirect Taxes And Customs Vs. Pinky Sales [2019] 13 TAXLOK.COM 032 (NAPA)