Case Laws

Pivotal Infra Pvt Ltd not guilty of profiteering as it did not benefit from additional input tax credit

Technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the CGST Act

GST is not liable to be discharged on the portion of the amount recovered by the applicant from its permanent employees towards the can-teen facilities provided to them

Eligibility on claiming ITC for general business expenses of a boutique hotel, the basis of square footage for ITC claims, and the applicability of CGST Rules 42 and 43 given the tariff structure

Advance ruling voided as the applicant did not disclose the initiation of the investigation during the application for advance ruling

Two wheeler seat covers merit classification under the CTH '8714 10 90' and are taxable at 28% GST

Non-filling of Part-B of the e-way bill without any proof of intention to evade tax cannot lead to the imposition of a penalty u/s 129(3)

Appellate authority to reconsider appeal which was rejected because pre-deposit was made through Form GST DRC-03 instead of APL-01

Advance ruling application rejected as the taxpayer has already been served notice under Section 73 on the same issue

Belated filing of an appeal to de condoned due to the taxpayer’s illness