Case Laws

Registration cannot be cancelled based on a vague show cause notice

Refund rejected due to clerical error: Case remanded for de novo consideration

Shriram Properties Pvt. Ltd guilty of profiteering for not passing on the benefit of additional ITC

Wheelabrator Alloy Castings Pvt. Ltd guilty of not passing on the benefit of additional ITC to its customers

No ruling on eligibility of ITC on inputs received for development of infrastructure as the matter is sub-judice.

Authorities cannot abuse power to take away amount from anybody’s account without account holder’s permission

GST Council to issue advisory to the states regarding implementation of the system of electronic (digital) generation of a DIN

Voluntary Payment of tax u/s 129 doesn't debar a dealer from filing an appeal u/s 107

Place of supply is the location of recipient in case of construction of Immovable property outside India. AAR ruling upheld.

GST on products manufactured under the licences issued by AYUSH