Case Laws

Pivotal Infrastructure Pvt. Ltd guilty of profiteering for not passing the benefit of additional ITC available to them

Services related to waste collection, segregation, treatment, transportation and disposal services are classified under SAC 9994

Rule 5A of Service Tax Rules, 1994 framed under the repealed or omitted chapter V of the Finance Act, 1994, was saved

Advance Ruling on the questions related to the determination of the liability to pay tax including the liability under RCM can be sought

Infinity Retail guilty of profiteering for denying the benefit of rate reduction relating to supply of 'DSLR Cameras' and 'Power Banks'

Non-registration of the consignor or the alleged mis-classification of the goods under transportation, cannot be a ground for detention u/s 129

Transitioning of credit cannot be denied merely on the basis that there were no technical glitches on the GSTN side

Starbucks guilty of profiteering for denying the benefit of rate reduction

Central Govt is not under mandatory compulsion to follow a timeline in paying GST compensation to the states

ITC is not available on purchase of lift that will be installed in a hotel. AAR ruling upheld.