Case Laws

Order of cancellation of registration must mention the reasons for cancellation

Circular 173/05/2022 on Refund under Inverted Duty Structure is clarificatory in nature. Effective from 31.3.20.

Only minor penalties imposable for bonafide errors in generating E-Way Bills

In case of bonafide dispute, jurisdictional assessing officer to decide the issue and not the Roving Squad Officers.

Kanakia Spaces Reality Pvt. Ltd guilty of profiteering for denying benefit of ITC to the buyers of flats

GST is applicable on the Common Area Electricity charges collected, on actual basis from the residents of the apartment complex

Distributor of products guilty of profiteering for not passing on the benefit of ITC reduction

Project falls within Chennai Metropolitan area and hence the same cannot be considered as located in city or town other than Metropolitan Cities

No ITC on solar power panels used for generating electrical energy

No Profiteering by Sri Dutt Constructions