Case Laws

No profiteering as RERA permission itself was obtained post introduction of GST

No requirement under Rule 86A(1) that the electronic credit ledger should contain sufficient balance for the purpose of blocking the credit

Any 'aggrieved registered assesse' can file a form seeking Transitional credit or revision thereof

Interest on delayed GST payment is on net liability

Jay Cee Chemists Pvt Ltd guilty of profiteering for not passing on the benefit of exemption of GST on Sanitary Napkins

Provision of online education via online platform by a "non-educational institution" attracts GST

Plea seeking GST exemption for Haj via private tour operators is dismissed

Sanghvi Premises guilty of profiteering for not passing on the benefit of ITC

SJP Hotel and Resorts Pvt. Ltd guilty of profiteering for not passing on the benefit of ITC to its buyers

E-Way Bill: GSTN authority to consider the feasibility of providing an additional field to feed the vehicle type i.e. normal or ODC