Case Laws

No Profiteering by Sri Dutt Constructions

Nandi Infratech Pvt. Ltd guilty of profiteering for denying the benefit of additional ITC to its customers

No profiteering if date of commencement of the project is after the inception of GST

"Eco-friendly expandable paper wrap (honeycomb paper for wrapping)" falls under HSN '4823 90 13'

Provisional attachment order quashed as neither an opinion was recorded nor any tangible material was referred to

GST on works contract services provided i.r.o construction of Police Station, houses under PM Awas Yojana & Smart City project

Panchshil Infrastructure Holding Pvt. Ltd guilty of profiteering by denying the benefit of additional ITC to their buyers

Interest leviable despite the availability of credit balance in cash/credit ledgers, if no payment of GST was made

Tata Play profiteered over Rs 450 crore by denying the benefit of additional ITC to its customers

Registration Cancellation affects the interests of Revenue