Section 171 of the CGST Act, 2017 --- Anti Profiteering -- The petitioner challenged an order dated 28.09.2022 passed by the National Anti-Profiteering Authority, holding that the petitioner is guilty of profiteering in as much as it has not passed the ITC on the supply of construction services to the flat buyers and the petitioner has violated Section 171 of the Act. The petitioner is, aggrieved by the methodology adopted for arriving at the quantification. The designated authority had sent communication to various customers of the petitioner (flat buyers) but had received response from only 90 of them but has proceeded on the basis that all flat buyers have not confirmed that they had received the benefit of the ITC.

Held that:- The Hon’ble Court issued notice and Listed the matter on 29.08.2023 and restrained the respondents from conducting any further investigation into other projects that has been suo motu ordered by Respondent no. 3. There shall also be a stay on the penalty and interest as demanded.