Case Laws

Cancellation of GST registration quashed due to the lack of a reasonable opportunity for the assessee to be heard

Requirements under the law only necessitate the supplier's registration, not the buyer’s

ITC to the extent of turnover that relates to sale of alcoholic liquor for human consumption needs to be reversed. AAR ruling upheld.

Cash cannot be seized when it does not form part of the stock in trade. HC ruling upheld.

Anti-profiteering proceedings against Vishwanath Builders dropped i.r.o projects other than "VISHWANATH SARATHYA"

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

U/s 83, the Commissioner should pass an order recording his satisfaction that orders of provisional attachment are necessary to safeguard the interests of revenue.

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

Subway Systems India Pvt. Ltd not guilty of profiteering

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