Case Laws

Tata Play profiteered over Rs 450 crore by denying the benefit of additional ITC to its customers

Registration Cancellation affects the interests of Revenue

Show cause notice to be issued within 7 days (not working days) of detention or seizure

Vishwanath Builders guilty of profiteering for denying the benefit of additional ITC to their homebuyers

Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) attract 5% GST. AAR ruling upheld.

"Seed dressing, coating and treating drum" machine is classified at HSN '8436 80 90' and liable to GST at 12%. AAR ruling upheld.

GST liable to be paid on leasing of tank containers taken form a supplier who is located outside India and the tank containers do not reach India

Shipping bills as proof of export cannot be made applicable to electricity

Flavoured milk sold under the trade name of "Power Sip" is classifiable under HSN '2202 99 30'. AAR ruling upheld.

Physical verification of the place of business must be done in presence of authorized representative of the assessee.