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The Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application.

Anti-profiteering— The brief facts of the case are that the Applicant No. 1, vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of "Paint (AP Woodtech Wood Stain Walnut 500ml (HSN Code 3213))" (here-in referred to as the product), by not passing on the benefit of reduction in the rate of tax of GST w.e.f. 15.11.2017. Held that— it is evident that the Respondent had maintained the same base price post reduction in the rate of tax w.e.f. 15.11.2017, resulting in reduction in the cum-tax price from Rs.175.40/- to Rs.161.70/-. Since the benefit of tax reduction has been passed on by the Respondent by commensurate reduction in his price, therefore, the Respondent cannot be held guilty under Section 171 of the above Act. Based on the above 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 above Applicants and the same is accordingly dismissed.