Case Laws

Advance ruling is disposed off as withdrawn certain clauses of the MOU have been mended due to slow down of the business

SCN for rejection of a Refund should mention the specific reasons for the proposed rejection

AAR cannot rule on entitlement to GST refund if amount is not adjustable from future liability of GST

Violation of the provisions of Section 171 (1) is not covered under Section 122 (1)

Caroa Properties LLP not guilty of profiteering i.r.o supply of flats in projects namely 'Golf meadows Godrej City Phase II' and 'EWS'.

Elan Ltd guilty of profiteering for not passing on the benefit of additional ITC to the buyers

Section 122(1) penalty cannot be imposed for violation of the anti-profiteering provisions u/s 171

“Extruded raw Stick” is classifiable under HSN '2106 90 99' attracting 18% GST

Subwest Restaurant guilty of profiteering for denying the benefit of GST rate reduction to the customers

Application is liable to be rejected if an investigation is pending on the same subject matter