Case Laws

Requirements under the law only necessitate the supplier's registration, not the buyer’s

ITC to the extent of turnover that relates to sale of alcoholic liquor for human consumption needs to be reversed. AAR ruling upheld.

Cash cannot be seized when it does not form part of the stock in trade. HC ruling upheld.

Anti-profiteering proceedings against Vishwanath Builders dropped i.r.o projects other than "VISHWANATH SARATHYA"

Orders quashed as the preceding notices were hosted on the wrong dashboard of the GST portal

Section 171(1) of the CGST Act is not applicable to most of the projects, except for "Panchshil Towers"

Refund matter: Assistant Commissioner cannot go against the findings of the higher authority

Registration cancellation cannot be outside the scope of the show cause notice

DGAP to continue investigation against S.R Lifesciences

Anti-profiteering proceedings against Prasu Infrabuild dropped i.r.o projects other than "SKA Green Arch"