Case Laws

Section 171(1) of the CGST Act is not applicable to most of the projects, except for "Panchshil Towers"

DGAP to continue investigation for the period post-December 2020 i.r.o Ireo Waterfront Pvt Ltd

DGAP is directed to continue the investigation i.r.o Omkar Realtors

DGAP to continue investigation against S.R Lifesciences

Subway Systems India Pvt. Ltd not guilty of profiteering

Refund matter: Assistant Commissioner cannot go against the findings of the higher authority

Orders quashed as the preceding notices were hosted on the wrong dashboard of the GST portal

No order under Section 83 of the CGST Act can be passed by any officer other than the Commissioner

Amount deposited during search proceedings deposited amount should be refunded along with interest because no SCN was issued and there was no determination of tax liability

Anti-profiteering proceedings against Maheshwari Infratech dropped i.r.o projects other than "U-Faria"