No Anti-Profiteering Violation in Flat Purchase Case, Says Section 171 of CGST Act 2017.

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....Profiteering - purchase of Flat - allegation that the benefit of reduction in the rate of tax or ITC had not been passed on - the Respondent had launched the subject project in the post-GST regime and there wasn't any demand raised by the Respondent in the pre-GST regime. - The instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017....