Case Laws

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

Subway Systems India Pvt. Ltd not guilty of profiteering

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

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

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.

DGAP to continue investigation against S.R Lifesciences

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

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

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