Case Laws

JKG Construction Pvt. Ltd guilty of profiteering by denying the benefit of additional ITC to their customers/buyers

Housing Society is not eligible for ITC on works contract service for repairs, renovations & rehabilitation works. AAR ruling upheld.

'Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite' fall under HSN 3022 attracting 5% GST. AAR ruling set-aside.

Three wings of the same department cannot proceed against the assessee on the same issues

Maheshwari Infratech Pvt Ltd profiteered by denying the benefit of additional ITC to its buyers

CNG Dispenser classifiable under HSN '9032'. AAR ruling set-aside.

Matter remanded on whether refund claim is time barred post insertion of Rule 89(1A)

Petitioner given liberty to file appeal against the cancellation of GST registration beyond the period u/s 30(1)

'HTP kirloskar Power Sprayer is classifiable under HSN '8424 89 90' attracting 18% GST

No GST on subsidised deduction made from employees availing canteen facility in the factory/corporate office