Case Laws

Requirements under the law only necessitate the supplier's registration, not the buyer’s

ITC to the extent of turnover that relates to sale of alcoholic liquor for human consumption needs to be reversed. AAR ruling upheld.

Cash cannot be seized when it does not form part of the stock in trade. HC ruling upheld.

Anti-profiteering proceedings against Vishwanath Builders dropped i.r.o projects other than "VISHWANATH SARATHYA"

Anti-profiteering proceedings against Prasu Infrabuild dropped i.r.o projects other than "SKA Green Arch"

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

DGAP to continue investigation against S.R Lifesciences

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