Case Laws

Cash cannot be seized solely on the grounds of being unaccounted for

Pearlite Real Properties not guilty of profiteering as no benefit of additional ITC was available to them

No profiteering against Friends Land Developers i.r.o project “Anandam Square”

Pre-condition payment for GST First Appeals can be adjusted using unutilized ITC from the Electronic Credit Ledger

Explanation inserted in Rule 89(4) vide Notf 14/2022-CT is not clarificatory in nature and will have a prospective effect

Department not to take any action based on the order passed by the appellate authority until the appellate tribunal is constituted

Section 61 notice stayed over jurisdiction issue

ITC is only granted when tax has been effectively paid to the government by the supplier

Only supplier of the services can file an application for Advance Ruling. AAR ruling upheld.

DGAP to verify passing of ITC in the project "The Jewels of Noida Phase-II"