Case Laws

Non-constitution of GSTAT: Revenue can recover only twenty per cent of the tax amount due in addition to that paid up to institute a first appeal

Advocate’s failure to communicate an order to the taxpayer doesn’t justify delay in filing appeal

GST applicable on storage Charges charged from the companies for storage of frozen green peas in the cold storage

Cash cannot be seized solely on the grounds of being unaccounted for

Provision of principal service of “Bookkeeping, Payroll, and accounts, through the use of cloud technology” doesn't make the petitioner an intermediary

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

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

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

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

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