Case Laws

Paramount Propbuild Pvt Ltd guilty of profiteering by denying the benefit of additional ITC to their customers

Petitioners allowed to file revised GST TRAN-1 form for transition of ISD credit

Revocation of cancellation of registration beyond expiry of statutory limitation of time is allowed in the interest of revenue generation

No GST on supply of fortified atta upon crushing and processing of wheat provided by the State Government

New World Realty LLP profiteered by not passing on the benefit of additional ITC available to their buyers

Exemption on services provided in affiliation with Gujarat University for providing education for degree courses. Case Remanded to AAR.

‘Flavoured milk’ is classifiable under HSN 2202 99 30 as a “beverage containing milk”. AAR ruling upheld.

Hard copy of reply to the show cause notice should be considered by the dept

Tax/penalty u/s 129 cannot be imposed merely on the basis of expiry of e-way bill and without proving the intention to evade the tax.

Plantation of mangrove seeds and seedlings in coastal areas falls under SAC 9994(Env. Protection Services) attracting 18% GST