Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the Respondent benefitted  additional ITC to the tune of Rs. 9,03,74,981/- (including GST) which is 6.56% of the turnover, which was required to be passed on by him to the respective buyers. The provision of Section 171 had been contravened by the Respondent during the period 01.07.2017 to 31.05.2020. The Authority observed that the Respondent profiteered by Rs. 9,03,74,981/-, which was required to be passed on to home buyers/customers/recipients.

Held that:- The Hon’ble Anti-Profiteering Authority directed the Respondent to   pass on the profiteered amount along with the interest @ 18% per annum. Further directed the DGAP to investigate all the other projects of the Respondent under the same GST registration which have not yet been investigated from the perspective of Section 171.