Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP in compliance of the order dated 05.08.2022 has conducted investigation in respect of other projects of the Respondent. The DGAP submitted that one project had already been investigated by DGAP and there was only one Project registered in MHRERA. The Authority observed that the Respondent had developed only single project, which had already been investigated by the DGAP.

Held that:- The Hon’ble Anti-Profiteering Authority concurred with the DGAP report.