Where profiteering for the same project and period under Section 171 of the CGST Act, 2017 has already been investigated, finally adjudicated and upheld in writ proceedings, a fresh anti-profiteering investigation on the same cause of action is not maintainable – Director General of Anti-Profiteering (DGAP) Vs. SJP Hotels & Resorts Pvt. Ltd. – GSTAT Principal Bench