Case Laws

Detention proceedings considered invalid if valid documents accompany goods

ISD can claim ITC only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply.

Non-supplier cannot seek advance ruling

Detention and seizure of goods on hyper-technical grounds and assumptions is arbitrary and illegal. Costs imposed on revenue.

Industrial fans classifiable under HSN '8414 59 30' attracting 18% GST

Builder guilty of profiteering for denial of benefit of ITC to the buyers of the flats

DLF guilty of profiteering for denial of benefit of ITC to the buyers of flats

Buildings completed before advent of GST do not come under the ambit of Anti-Profiteering

Transfer of business by the AAI to the M/s. Adani Lucknow International Airport Limited is Transfer of Going Concern Service and exempt

Recovery of GST on royalty paid for mining rights to State stayed