DGAP submitted its report and concluded that the amount of profiteering by the Respondent on account of contravention of provisions of Section 171 of the Act, 2017 is Rs. 9,84,354/-. The Authority observed that the Respondent has contravened the provisions of Section 171 (1) of the Act, 2017. Therefore he is liable for imposition of penalty under the provisions of Section 171 (3A) of the said Act. However, since, the provisions of Section 171 (3A) have come in to force w.e.f. 01.01.2020 and the offence pertains to the period from 27.07.2018 to 31.03.2019, hence penalty under the above section cannot be imposed retrospectively on the Respondent.

Held that:- The Hon’ble Anti-Profiteering Authority directed the jurisdictional Commissioners of CGST/SGST to ensure compliance of this order. They are directed to send a Report to this Authority and the DGAP in this regard, within four months.