Case Laws

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

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

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

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

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

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

Section 61 notice stayed over jurisdiction issue