Where the developer voluntarily accepted the DGAP re-investigation report, contravention of Section 171 of the CGST Act, 2017 was concluded and the report was accepted with liability to pay interest at 18% under Rule 133(3)(b) of the CGST Rules, 2017 on the profiteered amount till return thereof – Director General of Anti-Profiteering (DGAP) Vs. Nandi Infratech Pvt. Ltd. – GSTAT Principal Bench