Case Laws

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

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

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”

Section 61 notice stayed over jurisdiction issue

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

Validly availed credit cannot be denied, even if there were mistakes in the returns

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

DGAP to investigate eight projects undertaken by the Lucknow Development Authority