Anti-Profiteering — Section 171(1) of the Act, 2017 deals with two situations, one relating to the passing on the benefit of reduction in the rate of tax and the second pertaining to the passing on the benefit of the ITC. On the issue of reduction in the tax rate, it is apparent from the DGAP's Report that there has been no reduction in the rate of tax in the post GST period. Hence the only issue to be examined is as to whether there was any net benefit of ITC with the introduction of GST. The DGAP concluded his Report with the findings that the Respondent had neither been benefited from additional ITC nor there had been a reduction in the tax rate in the post-GST period.  Hence, the provisions of Section 171 of CGST Act, 2017 are not liable to be invoked. — Sanjay Dewan, Sh. Krishna, Sh. Munesh Chandra Tamang, Colonel Munesh Chandra Tamang, Commanding Officer, Sh. Rajesh Kumer, Sh. Mohd, Shahid, Sh. Surinder Kumar Sindhwani, Sh. Dhirendra Pratap Singh, Sh. Sunil Bhalla, Sh. Sarvesh Kumar Sh. Khem Chand Gupta, Sh. Ritesh Vij, Director General of Anti-Profiteering, Indirect Taxes & Customs Vs. Vatika Ltd. [2019] 19 TAXLOK.COM 001 (NAPA)