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In the absence of clear cut findings on the profiteered amount, this Authority cannot pass reasoned and just order. The Reports furnished by the DGAP cannot be accepted and he is directed to cause further investigation on the above issues and furnish fresh Report in terms of Rule 133 (4) of the CGST Rules, 2017.

Section 171 of the CGST Act, 2017— Anti- Profiteering – The applicant alleged that the Respondent had not passed on the benefit of reduction in the rate of GST on the Fast Moving Consumer Goods (FMCGs) being supplied by him, when the rate of GST was reduced from 28% to 18% w.e.f. 15.11.2017. The DGAP submitted that the Respondent has increased the base prices of the goods when the rate of GST was reduced from 28% to 18% w.e.f. 15.11.2017, so that the commensurate benefit of GST rate reduction was not passed on to the recipients. Despite the reduction in the GST rate from 28% to 18% or the profiteering amount came to Rs. 2,16,49,61,535/-. Thus, the Respondent has increased the base prices after rate reduction from 28% to 18% w.e.f. 15.11.2017 and has contravened the provisions of Section 171 of the Act, 2017. The DGAP computed the profiteered amount as Rs. 2,16,49,61,535/-, but submitted that more amounts can be reduced from the above profiteered amount on account of rectification. The authority observed that the DGAP has left the rectification of the above claims on this Authority however; no grounds have been mentioned on the basis of which this Authority can decide why the above recommendations of the DGAP should be accepted. Held that:- The Hon’ble Anti-Profiteering Authority held that reports of the DGAP cannot be accepted and directed him to cause further investigation on the above issues. Further, directed the respondent to supply the required information to the DGAP within a period of 30 days.