Case Laws

Provision of Section 129(3) could not be invoked to subject a godown premises to search and seizure operation

K D Lite Developers Pvt. Ltd guilty of profiteering for not passing the benefit of additional ITC to the buyers

Ramprastha Promoter & Developer Pvt. Ltd guilty of profiteering for not passing additional ITC benefit to the buyers

Section 171(1) does not get attracted when relevant events for the project take place in the GST regime

Fine imposed on Government for arbitrarily cancelling the GST registration

GST Refund Case: Appellate Authority Ordered to Accept Additional Evidence on SEZ Supplies

Provisions of IBC, 2016 will prevail over Anti-Profiteering provisions u/s 171

Excess of the ITC benefit provided to some of the homebuyers cannot be offset against others to whom less ITC benefit has been provided

Refund rejected on grounds of limitation remanded back though Notf 13/2022-CT was not in existence at the time of rejection

Summary of SCN in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice u/s 73(1)