Case Laws

Revenue cannot invoke Section 130 of the Act at the threshold, i.e., at the stage of detention and seizure

Proceedings taken out under section 129(3) shall stand concluded on submission of a bank guarantee in view of the provisions of section 129(5)

Garg Kitchen collection guilty of profiteering over the sale of Mixer Grinders

Before recovery of interest u/s 50, a show Cause Notice is required to be issued to the assessee

Appellate Authority is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal

IGST is applicable on ex-factory inter-State supplies

Ice cream parlours are "eating joints"

GST on amount recovered from government departments for doing research work and study, which help them make policies or understand its impact

Builder NOT guilty of profiteering as he has not availed benefit of ITC after coming in to force of the GST

Contributions made to the District Mineral Foundation (DMF) are liable to GST under reverse charge basis