Case Laws

DGAP is directed to continue the investigation i.r.o Omkar Realtors

DGAP to continue investigation for the period post-December 2020 i.r.o Ireo Waterfront Pvt Ltd

Subway Systems India Pvt. Ltd not guilty of profiteering

Appellate authority is directed to determine whether the vehicle was in motion at the time of interception

U/s 83, the Commissioner should pass an order recording his satisfaction that orders of provisional attachment are necessary to safeguard the interests of revenue.

No order under Section 83 of the CGST Act can be passed by any officer other than the Commissioner

Amount deposited during search proceedings deposited amount should be refunded along with interest because no SCN was issued and there was no determination of tax liability

Anti-profiteering proceedings against Maheshwari Infratech dropped i.r.o projects other than "U-Faria"

Personal Hearing cannot be denied based on a mere “No” in GSTDRC-06

Hearing opportunity a must after blocking ITC under rule 86A. Post decisional hearing to be granted.