Case Laws

Panchshil Infrastructure Holding Pvt. Ltd guilty of profiteering by denying the benefit of additional ITC to their buyers

Interest leviable despite the availability of credit balance in cash/credit ledgers, if no payment of GST was made

Tata Play profiteered over Rs 450 crore by denying the benefit of additional ITC to its customers

Registration Cancellation affects the interests of Revenue

Show cause notice to be issued within 7 days (not working days) of detention or seizure

Vishwanath Builders guilty of profiteering for denying the benefit of additional ITC to their homebuyers

Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) attract 5% GST. AAR ruling upheld.

"Seed dressing, coating and treating drum" machine is classified at HSN '8436 80 90' and liable to GST at 12%. AAR ruling upheld.

GST liable to be paid on leasing of tank containers taken form a supplier who is located outside India and the tank containers do not reach India

Shipping bills as proof of export cannot be made applicable to electricity