The National Anti-Profiteering Authority (NAA) in a matter found Infiniti Retail guilty for not providing GST rate reduction benefits to the DSLR Camera and Power Banks buyer.
In this matter, M. Shriniwas is the applicant, and he alleged profiteering by the Respondent Infiniti Retail Pvt. Ltd. in respect of DSLR Cameras and Power Banks supplied by the Respondent.
The Applicant’s application alleged that the Infiniti Retail Pvt. Ltd. had not reduced the selling cost of the DSLR Camera and Power Banks, when the rate of GST 
The Authority led by the Chairman DR. B.N. Sharma observed and stated that the respondent or defendant has committed profiteering by not reducing the GST rate to the buyer on their product, which is in violation of the provisions of section 171 (1) of the CGST Act, 2017 
However, the NAA did not impose any penalty on the Infiniti Retail Pvt. Ltd because the provisions of section 171 (3A) which actually mention the penalties for the above violations have been added in CGST Act, 2017 with January 1, 2020, with Section 112 of the Finance Act, 2019. And the same was not in the operation during the period when the Respondent had committed the violation.
By Concerning Rule 136 of CGST (Central Goods and Services Tax) Rules 2017, the NAA directed the concerned Commissioners of Central GST / State GST to monitor the order under the supervision of Director General of Anti-Profiteering (DGAP) 
