Case Laws

DGAP to Investigate "Jaypee Greens Kalypso Court" units for Profiteering

Pearlite Real Properties not guilty of profiteering as no benefit of additional ITC was available to them

Pre-condition payment for GST First Appeals can be adjusted using unutilized ITC from the Electronic Credit Ledger

No profiteering against Friends Land Developers i.r.o project “Anandam Square”

Explanation inserted in Rule 89(4) vide Notf 14/2022-CT is not clarificatory in nature and will have a prospective effect

ITC is only granted when tax has been effectively paid to the government by the supplier

Department not to take any action based on the order passed by the appellate authority until the appellate tribunal is constituted

Section 61 notice stayed over jurisdiction issue

Advisory services supplied to overseas group companies on one's own account qualify as export

DGAP to verify passing of ITC in the project "The Jewels of Noida Phase-II"